Visits by Central Excise Officers to the premises of Service Tax Assessees

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Full Text of the Document

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.... of the levy being very low, in order to increase compliance with the law, department has from the beginning stressed upon collection of tax on mutual faith. Accordingly, many irritants such as routine visits to the assessees' premises and calling for documents have not been encouraged. The Central Board of Excise and Customs had earlier desired that no visits should be made by the Central Excise ....