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<h1>Special audit powers allow the Commissioner to require an accountant audit and report where service tax declarations or credit use are suspect.</h1> The Commissioner may direct a person liable for service tax to obtain an audit by a nominated chartered accountant or cost accountant where there is belief of incorrect valuation, improper or excessive credit utilization, fraud, collusion, wilful misstatement or when dispersed operations prevent a true picture; the nominated accountant must submit a signed, certified report within the specified period, the provision applies notwithstanding other audits, and the person must be given an opportunity to be heard before audit-derived material is used in proceedings.