Delhi HC strikes down Rule 5A(2) of Service Tax Rules, 1994 Mega Cabs Pvt. Ltd. v. Union of India & Ors. In a major battle we have been waging for many years the Delhi HC has again given a favorable judgment stating that the department does not have any power to conduct under under the provisions of Finance Act, 1994. Ruling of Delhi HC, striking down, the amended Rule 5A(2), which empowered service tax authority to conduct general audit in the guise of ‘verification’, will p