Special Audit

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..... be ordered for special audit. The provision of special audit applies even if audit was conducted under some other law. Circumstance in which special audit can be ordered If the Principal Commissioner of Central Excise or Commissioner of Central Excise has reason to believe that any person liable to pay service tax- -has failed to declare or determine the value of taxable service c .....

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..... of Service Tax Rules, 1994 Every assesse shall, on demand make available to the officer empowered under sub rule (1) or the audit party deputed by the Commissioner or the Comptroller and Auditor General of India or a Cost Accountant or Chartered Accountant nominated under section 72A of the Act . Special audit and visit to premises of the service provider is under Challenge - D .....

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