https://www.taxtmi.com/article/detailed?id=5178 Central excise officers must give prior written notice specifying purpose and documents and obtain commissioner approval before visiting service-tax assessees' premises, except where specific intelligence of evasion permits action under ordinary legal processes. Rule 5A permits commissioner-authorized audit teams, auditors or accountants to access registered premises for scrutiny and account verification to protect revenue, but judicial commentary limits deputed national audit teams from auditing private company accounts outside government receipt audits; administrative instructions require written authorization for officers' access. en-us Tue, 02 Jul 2013 15:43:52 +0530 Tue, 02 Jul 2013 15:43:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5178 Central excise officers must give prior written notice specifying purpose and documents and obtain commissioner approval before visiting service-tax assessees' premises, except where specific intelligence of evasion permits action under ordinary legal processes. Rule 5A permits commissioner-authorized audit teams, auditors or accountants to access registered premises for scrutiny and account verification to protect revenue, but judicial commentary limits deputed national audit teams from auditing private company accounts outside government receipt audits; administrative instructions require written authorization for officers' access. Articles Service Tax Tue, 02 Jul 2013 15:43:52 +0530 https://www.taxtmi.com/article/detailed?id=5178