https://www.taxtmi.com/article/detailed?id=6952 Service tax rules and the Finance Act provide for production of records and for Special Audit by a chartered or cost accountant in specified circumstances, while departmental rules and circulars have sought to authorize broader audits by service tax officers or deputed audit parties; recent Delhi High Court analysis concluded that the power to "verify" does not equate to a general statutory authorization for departmental audits, and found certain amended rule provisions, circulars and manuals unsupported by the Finance Act to the extent they purport to authorize routine audits by service tax officers. en-us Sat, 27 Aug 2016 12:15:45 +0530 Sat, 27 Aug 2016 12:15:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6952 Service tax rules and the Finance Act provide for production of records and for Special Audit by a chartered or cost accountant in specified circumstances, while departmental rules and circulars have sought to authorize broader audits by service tax officers or deputed audit parties; recent Delhi High Court analysis concluded that the power to "verify" does not equate to a general statutory authorization for departmental audits, and found certain amended rule provisions, circulars and manuals unsupported by the Finance Act to the extent they purport to authorize routine audits by service tax officers. Articles Service Tax Sat, 27 Aug 2016 12:15:45 +0530 https://www.taxtmi.com/article/detailed?id=6952