Manner of determination of commencement and termination of time : Section 9 of the General Clauses Act, 1897 lays down the provision relating to commencement and termination of time. It stipulates that […]
Service Tax - 3. page
Power to issue instructions for supplemental matters [Rule 12]
Power to issue instructions for supplemental matters [Rule 12]: Rule 12 of the Service Tax Rules, 1994 provides that the Board or the Chief Commissioners of Central Excise may issue instructions for […]
Power to appoint officers [Rule 3]
Power to appoint officers [Rule 3] : Rule 3 of the Service Tax Rules, 1994, empowers Central Board of Excise and Customs to appoint Central Excise Officers as it thinks fit […]
Special audit by Chartered Accountant/Cost Accountant
Special audit by Chartered Accountant/Cost Accountant: Section 72A provides for the special audit by a practicing Chartered Accountant/Cost Accountant. (1) Circumstances under which PCCE/CCE may order Special audit: If the PCCE/CCE, has […]
Audit by Department [Rule 5A(2)]
Audit by Department [Rule 5A(2)]: Since the returns filed with the Department are based on self assessment, the correctness of the payment and application of statute are verified during the periodical audits […]
Audit under service tax
Audit under service tax : Service tax audit is a verification of financial accounts and other records particularly records relating to provision of service by the assessees to ascertain that service […]
Power to search premises [Section 82]
Power to search premises [Section 82] : Where the Joint Commissioner/Additional Commissioner of Central Excise/such other Central Excise officer as may be notified by the Board has reasons to believe that […]
Access to registered premises [Rule 5A(1)]
Access to registered premises [Rule 5A(1)]: An officer authorised by the Commissioner in this behalf shall have access to any premises registered under these rules for the purpose of carrying out any […]
Power to publish information in respect of defaulters [Section 73D]
Power to publish information in respect of defaulters [Section 73D] : The Central Government may cause to be published the name of any person and any other particulars relating to any […]
Power to remove difficulties [Section 95]
Power to remove difficulties [Section 95] : Section 95 empowers Central Government to issue orders for removing difficulties, which may arise in respect of implementing or assessing the value of any […]