JUDGMENT :

The instant writ petition has been filed by the petitioner challenging the demand-cum-show cause notice dated 07.05.2019 as well as the service tax audit conducted by the officers of the Dibrugarh Audit Circle-II.

2. The facts involved in the instant case are that the petitioner herein is a Company incorporated under the provisions of the Companies Act, 2013. The petitioner Company was registered under Section 69 of the Finance Act, 1994 (for short, ‘the Act of 1994’) read with Rule 4 of Service Tax Rules, 1994. The petitioner Company was issued a Registration Number bearing No.AAACW3347DSD002 for providing various taxable services under the categories of ‘Business Auxiliary Services’, ‘Man Power or Security Agency Services’, ‘Rent-a-Cab Operator Services’, ‘Supply of Tangible Goods Services’ and ‘Works Contract Services’.

3. The respondent No.4 herein had issued a communication on 18.03.2016 informing the petitioner that the petitioner’s unit was scheduled to be audited by the Central Excise & Service Tax Audit Party and the petitioner was requested to submit the various documents for the last 5 years or since the financial year of last audit to the respondent No.4 latest