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    <title>Visits of central excise officers (service tax cell) to premises of assessee for conducting audit-reg.</title>
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    <description>Visits for rectification of mistake under Section 74 of Finance Act, 1994 may be conducted by the Service Tax Cell with prior approval of the Commissioner (Central Excise) once in every two years; audits of accounts/records for telephones, insurance and stock brokers shall be conducted annually, and stock broker audits must follow prescribed tiered selection and selective document-check norms according to their scale of service tax payments.</description>
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      <description>Visits for rectification of mistake under Section 74 of Finance Act, 1994 may be conducted by the Service Tax Cell with prior approval of the Commissioner (Central Excise) once in every two years; audits of accounts/records for telephones, insurance and stock brokers shall be conducted annually, and stock broker audits must follow prescribed tiered selection and selective document-check norms according to their scale of service tax payments.</description>
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