https://www.taxtmi.com/acts?id=16468 The Commissioner may direct a person liable for service tax to obtain an audit by a nominated chartered accountant or cost accountant where there is belief of incorrect valuation, improper or excessive credit utilization, fraud, collusion, wilful misstatement or when dispersed operations prevent a true picture; the nominated accountant must submit a signed, certified report within the specified period, the provision applies notwithstanding other audits, and the person must be given an opportunity to be heard before audit-derived material is used in proceedings. en-us Wed, 30 May 2012 14:04:07 +0530 Tue, 12 May 2015 10:55:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16468 The Commissioner may direct a person liable for service tax to obtain an audit by a nominated chartered accountant or cost accountant where there is belief of incorrect valuation, improper or excessive credit utilization, fraud, collusion, wilful misstatement or when dispersed operations prevent a true picture; the nominated accountant must submit a signed, certified report within the specified period, the provision applies notwithstanding other audits, and the person must be given an opportunity to be heard before audit-derived material is used in proceedings. Act-Rules F. Acts / Amendment Acts Wed, 30 May 2012 14:04:07 +0530 https://www.taxtmi.com/acts?id=16468