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    <title>Service tax Audit</title>
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    <description>Audit and preventive are distinct wings; when books and records remain seized by the preventive wing, an audit cannot be conducted requiring those documents. The audit should await release of seized records or coordinate with the preventive branch and may limit its scope to matters not needing the seized records.</description>
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      <description>Audit and preventive are distinct wings; when books and records remain seized by the preventive wing, an audit cannot be conducted requiring those documents. The audit should await release of seized records or coordinate with the preventive branch and may limit its scope to matters not needing the seized records.</description>
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