Access to registered premises: authorized officers may enter for scrutiny and verification to protect revenue within jurisdiction. Under the Service Tax Rules an officer authorized by the Commissioner may access premises registered under the Rules for scrutiny, verification and checks to safeguard revenue. The Commissionerate authorizes officers of the rank of Inspector and above in Service Tax Divisions I-III and in Audit (Hdqrs.) and SIV to exercise these powers within the Commissionerate's jurisdiction and asks trade associations to notify their members.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Access to registered premises: authorized officers may enter for scrutiny and verification to protect revenue within jurisdiction.
Under the Service Tax Rules an officer authorized by the Commissioner may access premises registered under the Rules for scrutiny, verification and checks to safeguard revenue. The Commissionerate authorizes officers of the rank of Inspector and above in Service Tax Divisions I-III and in Audit (Hdqrs.) and SIV to exercise these powers within the Commissionerate's jurisdiction and asks trade associations to notify their members.
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