https://www.taxtmi.com/article/detailed?id=5955 Section 82 of the Finance Act confers power to search and seize documents, books or things relevant to service tax proceedings where an authorised officer has reason to believe such items are secreted at any place; authorization is exercisable by specified Central Excise officers and amendments have expanded the categories of officers who may authorise or execute searches, subject to relevance and reasoned belief. en-us Fri, 19 Dec 2014 12:57:32 +0530 Fri, 19 Dec 2014 12:57:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5955 Section 82 of the Finance Act confers power to search and seize documents, books or things relevant to service tax proceedings where an authorised officer has reason to believe such items are secreted at any place; authorization is exercisable by specified Central Excise officers and amendments have expanded the categories of officers who may authorise or execute searches, subject to relevance and reasoned belief. Articles Service Tax Fri, 19 Dec 2014 12:57:32 +0530 https://www.taxtmi.com/article/detailed?id=5955