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The Central Government has power to create rule in relation to service tax like- imposition, on persons liable to pay tax, keeping records and manner to verify the same in future and collection of tax.
|Notification No:||Service Tax Circular No.181/02/2014–ST|
|File No:||F. No. 137/46/2014-Service Tax|
|Issuing Authority:||Service Tax|
|Subject:||Regarding audit of the Service Tax assessees by the officers of Service Tax and Central Excise Commissionerates|