https://www.taxtmi.com/article/detailed?id=5461 Section 82 confers power to search for and seize documents, books or things relevant to service tax proceedings where there is reason to believe such items are secreted; the power is limited to documents (not goods or capital goods), requires reasoned belief that items will be useful for proceedings, permits delegation of search authority to specified officers, mandates preparation of an inventory (panchnama) with a copy to the person searched, and obliges return of seized documents not relied upon in subsequent proceedings. en-us Mon, 03 Feb 2014 08:30:12 +0530 Mon, 03 Feb 2014 08:30:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5461 Section 82 confers power to search for and seize documents, books or things relevant to service tax proceedings where there is reason to believe such items are secreted; the power is limited to documents (not goods or capital goods), requires reasoned belief that items will be useful for proceedings, permits delegation of search authority to specified officers, mandates preparation of an inventory (panchnama) with a copy to the person searched, and obliges return of seized documents not relied upon in subsequent proceedings. Articles Service Tax Mon, 03 Feb 2014 08:30:12 +0530 https://www.taxtmi.com/article/detailed?id=5461