Audit of the Service Tax assessees by the officers of Service Tax and Central Excise Commissionerates

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..... missioners / Chief Commissioners of Central Excise/Service Tax Principal Directors General/ Director General Service Tax/ DGCEI/Systems/ Audit All Principal Commissioners/Commissioners of Central Excise/Service Tax All Principal Additional Directors General/ Additional Directors General Audit Madam/Sir Sub: Audit of the Service Tax assessees by the officers of Service Tax and Central Excise .....

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..... vice Tax Rules, 1994 vide notification no. 23/2014-Service Tax dated 5th December, 2014. This rule, interalia, provides for scrutiny of records by the audit party deputed by the Commissioner. Such scrutiny essentially constitutes audit by the audit party consisting of departmental officers. 3. Verification of records mandated by the statute is necessary to check the correctness of assessment and .....

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