https://www.taxtmi.com/article/detailed?id=5213 Section 72A and section 14AA empower the Commissioner to order a special audit by a chartered or cost accountant where there is reason to believe an assessee has misstated taxable service value, mis-utilized input credit through fraud, collusion, or willful misstatement, or operates at multiple locations preventing a true account from registered premises; the auditor must submit a signed report and the assessee must be afforded a reasonable opportunity of hearing before material from the audit is used in proceedings. en-us Sat, 27 Jul 2013 09:25:59 +0530 Sat, 27 Jul 2013 09:25:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5213 Section 72A and section 14AA empower the Commissioner to order a special audit by a chartered or cost accountant where there is reason to believe an assessee has misstated taxable service value, mis-utilized input credit through fraud, collusion, or willful misstatement, or operates at multiple locations preventing a true account from registered premises; the auditor must submit a signed report and the assessee must be afforded a reasonable opportunity of hearing before material from the audit is used in proceedings. Articles Service Tax Sat, 27 Jul 2013 09:25:59 +0530 https://www.taxtmi.com/article/detailed?id=5213