Service Tax Audit
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Why Service Tax Audit is conducted ?
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The objective behind Service Tax audit is to ensure that assessee under Service Tax law complies with the provisions of Finance Act, 1994 Chapter ‘V’ and the rules made there under.
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Service Tax Auditor :
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Service Tax is an indirect tax administered by Central Excise Department. Accordingly, an auditor means, a Central Excise Officer entrusted with the duty of conducting audit.
Service Tax audit cell is functioning headed by the Joint/Addl. Commissioner under the overall supervision of the Commissioner. The audit of all units is being conducted by a team of officers comprising of Superintendents and Inspectors.
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