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

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..... , 2014 To, All Principal Chief Commissioners / 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 asses .....

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..... nce Act, 1994, the Central Government has inserted a new rule 5(A)(2) in the Service 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 .....

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..... t can now be distinguished as a clear statutory backing for the rule now exists in section 94(2)(k) of the said Act . 5. Departmental officers are directed to audit the Service Tax assessees as provided in the departmental instructions in this regard. Difficulty, if any, in implementing the circular may be brought to the notice of the Board. Hindi version will follow. (Himani Bhayana) .....

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