Service tax Audit E-2000

[Haresh Raithatha]

Dear sir

Can Service tax Audit officer can demand data pertaining to the period for which audit has been done and FAR has been received. IF yes when?

Regards

[KASTURI SETHI]

Any information can be called for by the department for the same period from any person. Refer Section 14 of Central Excise Act as made applicable to ST law.

[DR.MARIAPPAN GOVINDARAJAN]

You may mention that such data has already been furnished to audit party and report has been submitted for that audit.

AI Summary

Information power allows audit officers to demand records for the audited period even after a final audit report.
The department retains statutory power to call for any information for the audited period from any person as applied to service tax law; alternatively, a taxpayer may state that the requested data was already furnished to the audit party and the audit report submitted to demonstrate compliance and avoid duplicate production.