https://www.taxtmi.com/article/detailed?id=1963 A Commissioner may direct a special audit by a practicing chartered accountant or cost accountant where there is reason to suspect incorrect valuation or declaration of taxable services, availing or utilization of credit beyond normal limits or by fraudulent means, or where multi location operations prevent a true and complete picture from registered premises. The auditor must submit a signed and certified report to the Commissioner within the prescribed time, the audit proceeds notwithstanding other statutory audits, the assessee is given a hearing before proceedings based on audit material, and the Commissioner may accept, reject, or partly adopt the report. en-us Thu, 06 Dec 2012 11:19:59 +0530 Thu, 06 Dec 2012 11:19:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1963 A Commissioner may direct a special audit by a practicing chartered accountant or cost accountant where there is reason to suspect incorrect valuation or declaration of taxable services, availing or utilization of credit beyond normal limits or by fraudulent means, or where multi location operations prevent a true and complete picture from registered premises. The auditor must submit a signed and certified report to the Commissioner within the prescribed time, the audit proceeds notwithstanding other statutory audits, the assessee is given a hearing before proceedings based on audit material, and the Commissioner may accept, reject, or partly adopt the report. Articles Service Tax Thu, 06 Dec 2012 11:19:59 +0530 https://www.taxtmi.com/article/detailed?id=1963