https://www.taxtmi.com/forum/issue?id=107298 Section 83 applies Central Excise provisions to service tax inquiries, authorising empowered Central Excise Officers to require production of documents and evidence, including customer or consignee details, for cross checking receipts and clearances and for verifying cenvat availment and tax payment; such third party records are obtained to reconcile and verify the assessee's records during routine checking, special audit or search activities. en-us Mon, 08 Sep 2014 12:01:29 +0530 Thu, 23 Jan 2025 15:57:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107298 Section 83 applies Central Excise provisions to service tax inquiries, authorising empowered Central Excise Officers to require production of documents and evidence, including customer or consignee details, for cross checking receipts and clearances and for verifying cenvat availment and tax payment; such third party records are obtained to reconcile and verify the assessee's records during routine checking, special audit or search activities. Discussion-Forum Service Tax Mon, 08 Sep 2014 12:01:29 +0530 https://www.taxtmi.com/forum/issue?id=107298