Access to registered premises: officers empowered to conduct scrutiny and verification under Service Tax Rules to safeguard revenue. Central Excise Officers of Inspector rank and above are empowered under the Service Tax Rules to obtain access to registered premises of Service Tax assessees for scrutiny, verification, audit and checks to safeguard revenue; Inspectors and above in the Preventive Branch may exercise these powers across the Commissionerate, and trade bodies are asked to inform 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: officers empowered to conduct scrutiny and verification under Service Tax Rules to safeguard revenue.
Central Excise Officers of Inspector rank and above are empowered under the Service Tax Rules to obtain access to registered premises of Service Tax assessees for scrutiny, verification, audit and checks to safeguard revenue; Inspectors and above in the Preventive Branch may exercise these powers across the Commissionerate, and trade bodies are asked to inform their members.
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