TMI BlogInsertion of new section 72A - Special audit.X X X X Extracts X X X X X X X X Extracts X X X X ..... h person''), (i) has failed to declare or determine the value of a taxable service correctly; or (ii) has availed and utilised credit of duty or tax paid- (a) which is not within the normal limits having regard to the nature of taxable service provided, the extent of capital goods used or the type of inputs or input services used, or any ot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m to the said Commissioner mentioning therein such other particulars as may be specified by him. (3) The provisions of sub-section (1) shall have effect notwithstanding that the accounts of such person have been audited under any other law for the time being in force. (4) The person liable to pay tax shall be given an opportunity of being heard in respect of any material gather ..... X X X X Extracts X X X X X X X X Extracts X X X X
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