https://www.taxtmi.com/forum/issue?id=110658 Every assessee is liable to scrutiny, verification and audit under Rule 5A of the Service Tax Rules; departmental verification continues under the controlling provision even where sub clauses have been challenged. Audit can be conducted notwithstanding conversion, reconstitution or surrender of prior registration, and authorities may require production of predecessor records-often backed by an undertaking taken on surrender-and address the successor entity to verify the earlier unit. en-us Wed, 20 Jul 2016 10:09:57 +0530 Thu, 23 Jan 2025 15:56:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110658 Every assessee is liable to scrutiny, verification and audit under Rule 5A of the Service Tax Rules; departmental verification continues under the controlling provision even where sub clauses have been challenged. Audit can be conducted notwithstanding conversion, reconstitution or surrender of prior registration, and authorities may require production of predecessor records-often backed by an undertaking taken on surrender-and address the successor entity to verify the earlier unit. Discussion-Forum Service Tax Wed, 20 Jul 2016 10:09:57 +0530 https://www.taxtmi.com/forum/issue?id=110658