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    <title>Empanelment of CA/ICWA for audit of Service Tax assessees.</title>
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    <description>A panel of practising Chartered Accountants and Cost Accountants will be empanelled to conduct special audit of Service Tax assessees under Section 14AA as applied to Service Tax; eligibility requires institute membership with a Certificate of Practice, minimum Service Tax experience, no recent professional misconduct or penalization, and no ongoing departmental investigation. Applications will be scrutinized and shortlisted by a Commissioner-appointed Committee, with final empanelment after interview; the panel is normally valid for two years, assignments allocated as required, performance monitored, and auditors must follow Terms of Reference, coordinate with departmental officers, submit detailed certified reports, and comply with conflict-of-interest restrictions.</description>
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