Rule 5A(2) providing for ST audit has statutory backing; CBEC directs officers to audit ST assessees

ST LAWS : Rule 5A of the Service Tax Rules, 1994 Read with Sections 72A, 83 and 94 of the Finance Act, 1994 - Audit - Service Tax – Audit of Service Tax Assessees by Officers of Service Tax and Central Excise Commissionerates