Audit of service tax

This query is : Resolved 

13 November 2013 Dear Expert

My query is
annual audit of service tax by department can be initiated without serving notice to assessee?

Do assessee challenge such audit which is held without serving notice to him.

Thanks and regards
Ritesh Khurana


13 November 2013 A reasonable time must be given to make available documents from the demand is made.

Demand for document must be through a written communication. Otherwise assessee may file writ for non provision of reasonable time.


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