Visits of central excise officers (service tax cell) to premises of assessee for conducting audit-reg.

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..... -reg. Attention is invited to Service Tax Circular No. 1/1/94 dt.29.06.1994 issued from F.No. 137/1/94-Cx.4 under which it was decided that no visits should be made by the Central Excise Officers to the premises of the assessees of service tax for carrying out any routine checks. Feedbacks have since been received from field formations regarding visits by the Central Excise Officers to the pr .....

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..... 10% of such registered stock brokers shall be selected and 10% selective check of their documents be conducted. (b) Stock brokers who pay service tax exceeding Rs. Five laths but not exceeding Rs. Fifty lakhs per annum - 20% of such stock brokers shall be selected and 10% selective check of their documents be conducted. (c) Stock Brokers who pay service tax exceeding Rs. Fifty laths per annum .....

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