9911796707
TMI BlogVISITS BY OFFICERS TO ASSESSEE'S PREMISESX X X X Extracts X X X X X X X X Extracts X X X X ..... VISITS BY OFFICERS TO ASSESSEE'S PREMISES X X X X Extracts X X X X X X X X Extracts X X X X ..... ral excise officers only after giving a notice in writing explaining therein the purpose of such visit. (ii) The officers will clearly indicate the documents which may be required by them during their visits. (iii) No such visits will be made without giving a clear notice of 15 days to the assessee. (iv) Such visits will be made only with the prior approval of the commissioner. The above guide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lines would not apply to cases where the department has in its possession or has received any specific information/intelligence regarding evasion of service tax or contravention of law by an assessee. In such cases, the process of law will be followed and action will be taken accordingly. According to Rule 5A of Service Tax Rules, 1994, Commissioner or audit team of Comptroller and Auditor Genera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l of India can also visit the assessee for audit purposes. To curb unrestricted access to the premises of the tax payers by officers, instructions have been issued by CBEC whereby inspectors and above officers will be allowed access to taxpayers premises only after duly authorized written permission. Readers may refer to Annexure No. 19.2 (Board Letter No. 137/26/2007 CX-4 dated 15.12.2008). In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SKP Securities Ltd. v. Deputy Director (RA- IDT) 2013 (1) TMI 549 - CALCUTTA HIGH COURT, it was held that scope of Rule 5A includes members of audit team, auditor or accountant authorized by Commissioner, and they would all have access to registered premises of assessee for carrying scrutiny, verification and checks as might be necessary, including auditing of accounts, to safeguard interest of re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... venue. Rule 5A (2) does not empower the CAG to audit accounts of any assessee. It is more so as it is framed under power from section 94(2) of the Finance Act, 1994 which does not empower the Central Government of frame rules for such audit. It only casts obligation on assessee to make records and documents as specified therein available to officer authorized by the commissioner, or audit party de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... puted by the Commissioner or CAG.
It was further held that Rule 5A (2) of the Service Tax Rules, 1994 cannot be interpreted to authorize audit of records of a private company by audit team of CAG. Such audit team under CAG may only demand records of assessee in course of audit of receipts of Government. X X X X Extracts X X X X X X X X Extracts X X X X
|
