Visits of Central Excise Officers (Service Tax Cell) to the premises of assessee for conducting Audit

Visits of Central Excise Officers (Service Tax Cell) to the premises of assessee for conducting Audit https://www.taxtmi.com/circulars?id=53420 On site verifications for mistakes may be conducted by the Service Tax Cell only with prior Commissioner approval and at prescribed periodic intervals. Annual audits of accounts and records are required for telephone, insurance and stock broker services. Stock brokers are subject to tiered selection and sampling norms-lower contributors face smaller proportional selection and document checks, while higher contributors are subject to greater selection rates and more extensive selective document scrutiny. en-us Mon, 31 Mar 1997 00:00:00 +0530 Wed, 17 Jun 2015 11:07:00 +0530 TaxTMI RSS Generator Visits of Central Excise Officers (Service Tax Cell) to the premises of assessee for conducting Audit https://www.taxtmi.com/circulars?id=53420 On site verifications for mistakes may be conducted by the Service Tax Cell only with prior Commissioner approval and at prescribed periodic intervals. Annual audits of accounts and records are required for telephone, insurance and stock broker services. Stock brokers are subject to tiered selection and sampling norms-lower contributors face smaller proportional selection and document checks, while higher contributors are subject to greater selection rates and more extensive selective document scrutiny. Circulars Service Tax Mon, 31 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/circulars?id=53420