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

Can Service Tax Audit Officers Request Data for Audited Periods? Clarified Under Section 14 of Central Excise Act. A query was raised about whether a Service Tax Audit officer can request data for a period that has already been audited and for which a Final Audit Report (FAR) has been received. One respondent clarified that the department can request information for the same period under Section 14 of the Central Excise Act, applicable to Service Tax law. Another respondent suggested indicating that the data has already been provided to the audit party and a report has been submitted for that audit.