MINISTER OF STATE IN THE MINISTRY OF FINANCE (SHRI JAYANT SINHA)
(a) & (b): Yes Sir.The government has set up 45 audit commissionerates of Central Excise and Service Tax across the country to verify the payment of these taxes by assesses. The audit function was earlier carried out by officers of jurisdictional commissionerates. The audit is carried out in an interactive and cooperative manner under prior intimation to the assessee. These audit officers do not carry out any surveys or raids to detect tax evasion. The Audit Commissionerates have started functioning from 15th October 2014.
(c): The amount collected (Central Excise and Service Tax) through audits are as under:
S. No. Period No. of Audits Conducted Total Recovery (Rs. in Crores) 1. 2013-14 41912 3725 2. (2014-15) up 23171 1653 to Dec. 2014
(d):Theassessees are selected for audits on the basis of risk assessment and other norms prescribed by the department from time to time.
(e): Central Board of Excise and Customs (CBEC) has recently issued a Circular No. 985/09/2014-CX dated 22.09.2014 containing guidelines regarding Structure, Administrative set up and Functions of Audit Commissionerates. Audits,at present, are conducted as per the guidelines prescribed in the Central Excise Audit Manual and Service Tax Audit Manual and other instructions issued from time to time. Further, a Circular No. 995/02/2015-CX dated 27.02.2015, w.e.f. 01.07.2015, has been issued to make audits becoming more focussed on assesses who present higher risk to the revenue.