https://www.taxtmi.com/article/detailed?id=6445 Visits to service tax assessees ordinarily require prior written notice specifying purpose and documents and prior Commissioner approval; Rule 5A(2) obliges assessees, on written demand by authorised officers or audit parties, to make available records maintained under Rule 5(2), cost audit reports and income-tax audit reports for scrutiny within a specified time, with written extension requests permitted and penalties for non-compliance. en-us Wed, 16 Sep 2015 06:46:01 +0530 Wed, 16 Sep 2015 06:46:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6445 Visits to service tax assessees ordinarily require prior written notice specifying purpose and documents and prior Commissioner approval; Rule 5A(2) obliges assessees, on written demand by authorised officers or audit parties, to make available records maintained under Rule 5(2), cost audit reports and income-tax audit reports for scrutiny within a specified time, with written extension requests permitted and penalties for non-compliance. Articles Service Tax Wed, 16 Sep 2015 06:46:01 +0530 https://www.taxtmi.com/article/detailed?id=6445