CA/CWA can be service tax auditor

MINISTRY OF FINANCE

DEPARTMENT OF REVENUE

CENTRAL BOARD OF EXCISE AND CUSTOMS

NOTIFICATION No. 23/2014-SERVICE TAX

New Delhi, the 5th December, 2014

14 Agrahayana, 1936 Saka

G.S.R. (E).- In exercise of the powers conferred by clause (k) of sub-section (2), read with sub-section (1) of

section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules

further to amend the Service Tax Rules, 1994, namely:-

1.(1) These rules may be called the Service Tax (Third Amendment) Rules, 2014.

 (2) They shall come into force on the date of their publication in the Official Gazette.

2.In the Service Tax Rules, 1994, in rule 5A, for sub-rule (2), the following sub-rule shall be substituted, namely:-

“(2) Every assessee, shall, on demand make available to the officer empowered under subrule

(1) or the audit party deputed by the Commissioner or the Comptroller and Auditor General

of India, or a cost accountant or chartered accountant nominated under section 72A of the

Finance Act, 1994,-

(i) the records maintained or prepared by him in terms of sub-rule (2) of rule 5;

(ii) the cost audit reports, if any, under section 148 of the Companies Act, 2013 (18 of

2013); and

(iii) the income-tax audit report, if any, under section 44AB of the Income-tax Act, 1961 (43 of 1961),

for the scrutiny of the officer or the audit party, or the cost accountant or chartered accountant,within the time limit specified by the said officer or the audit party or the cost accountant or chartered accountant, as the case may be.”

(Himani Bhayana)

Under Secretary to the Government of India

[F.No 137/46/2014-Service Tax]

Note:-The principal rules were published