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    <title>VISITS BY OFFICERS TO PREMISES OF SERVICE TAX ASSESSEES</title>
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    <description>Central excise officers&#039; visits to service tax assessees require written notice stating purpose, a list of documents, a fifteen day notice period and prior Commissioner approval, except where specific intelligence of evasion exists; Rule 5A allows Commissioner authorised audit teams access for verification but does not empower the CAG to audit private assessees&#039; accounts, and only statutory special audits compel production of records to auditors.</description>
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    <pubDate>Wed, 22 Jan 2014 06:37:26 +0530</pubDate>
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      <description>Central excise officers&#039; visits to service tax assessees require written notice stating purpose, a list of documents, a fifteen day notice period and prior Commissioner approval, except where specific intelligence of evasion exists; Rule 5A allows Commissioner authorised audit teams access for verification but does not empower the CAG to audit private assessees&#039; accounts, and only statutory special audits compel production of records to auditors.</description>
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