Practiising scope

S. Banerjee (Practising Cost Accountant. Core area- Central Excise. Service Tax Costing system installation including maintenance of Cost Records and Cost Audit and Management Audit mainly Revenue leakages Audit)   (622 Points)

16 March 2012  

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