Investigation Department

This query is : Open

Navin M Patel (Querist)
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19 October 2010 Dear all,

My Question is....

Income Tax Department has a separate investigation department. Is Service Tax Department has any investigation department?

Plz Reply.

CA Shailesh Kumar Bhagat

CA Shailesh Kumar Bhagat (Expert)
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19 October 2010 No , there is no separate deptt. like Income atx,

however, The jurisdictional commissioner has to form an openion that he has every reason to believe that certain documents / books which are necessary in any proceedings under the act are necessary and they are secreted at any place, he can pass the order of search and investigation.