https://www.taxtmi.com/acts?id=16439 Special audit empowers the tax authority to direct a person liable for service tax to obtain an audit by a nominated chartered accountant or cost accountant when there are grounds to believe valuation errors, improper or fraudulent availing or utilisation of credit, or impracticability of obtaining a complete picture due to operations at multiple locations. The nominated auditor must submit a signed and certified report within the specified period; the provision applies notwithstanding audits under other laws and any material from the audit may be used only after affording the person an opportunity of being heard. en-us Tue, 29 May 2012 17:36:42 +0530 Tue, 29 May 2012 17:36:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16439 Special audit empowers the tax authority to direct a person liable for service tax to obtain an audit by a nominated chartered accountant or cost accountant when there are grounds to believe valuation errors, improper or fraudulent availing or utilisation of credit, or impracticability of obtaining a complete picture due to operations at multiple locations. The nominated auditor must submit a signed and certified report within the specified period; the provision applies notwithstanding audits under other laws and any material from the audit may be used only after affording the person an opportunity of being heard. Act-Rules F. Acts / Amendment Acts Tue, 29 May 2012 17:36:42 +0530 https://www.taxtmi.com/acts?id=16439