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    <title>EFFECTIVE HANDLING OF AUDIT</title>
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    <description>Service Tax audit under section 14AA and section 72A requires production of audited financials and related reports; access to books during office hours only; books must not be removed except on written request with acknowledgement; documents should be furnished only for the period under audit and delivery must be acknowledged. Auditors may make factual observations but should not draw legal conclusions; no SCN, demand, assessment or summons is to be issued during audit. Assessees should form a response team, seek professional advice when many issues arise, and report harassment.</description>
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