Notice for Audit

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..... Notice for Audit
Query (Issue) Started By: - saket s Dated:- 9-3-2016 Last Reply Date:- 10-3-2016 Service Tax
Got 5 Replies
Service Tax
Hi, Is it possible under law that for a particular period Service Tax Commissioner issues a SCN and later Commissioner drops and issues a no demand adjudication order and after two years audit wing again issues a notice to conduct audit for the same .....

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..... period. Pls enlighten. Saket Reply By Mahir S: The Reply: Yes, it is possible. The audit is being undertaken by the Audit Commissionerate irrespective of any notices issued and adjudicated by the the respective Commissionerate for the said past period. Now Henceforth, and after the formation of a separate Audit Commissionerate, for any discrepancy during Audit, the SCN are issued by the Audi .....

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..... t commissionerate itself and adjudicated by the respective Commissionerates. Reply By KASTURI SETHI: The Reply: I agree with the views of Sh.Mahir S. Sir. The Audit can be conducted by the Audit Commissionerate involving the period of SCN issued by the erstwhile Commissionerate but demand SCN cannot be issued again on the same issue for the same period to the same party inasmuch as the issue wa .....

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..... s very much in the knowledge of the department. (Since it was in the notice of erstwhile commissionerate, it would be treated as in the knowledge of the department, hence extended period cannot be invoked again.) Reply By surya narayana: The Reply: Dear friend, As already explained by others, Departmental proceedings are different from periodical audits by Departmental audit wing. Hence, the au .....

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..... dit notice is only to conduct an audit between a particular range of dates. I think, in your case department audit is not being conducted year wise. Further, the department cannot audit second time for the same period unless a special audit is ordered by the commissioner which is generally opted by the department in special circumstances Regards Suryanarayana Reply By saket s: The Reply: Than .....

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..... k you all for your views. Reply By KASTURI SETHI: The Reply: Sh.Surya Narayana Ji, Yes Sir. Govt is empowered to conduct special audit of the records of the assessee under Section 14 AA of the Central Excise Act and Section 72 A of the Finance Act.
Discussion Forum - Knowledge Sharing .....

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