A new section 72A is being inserted to introduce provisions relating to special audit in the service tax law on the lines of
section 14A and section 14AA of the Central Excise Act, 1944. Under this newly introduced section, special audit can be
ordered under specified circumstances. Consequently, section 14AA is being omitted from section 83.
This for your information please.
Thanks to all,
S. Banerjee
CAclubindia
