CAG cannot audit Service Tax records of Private assessee

HIGH COURT OF CALCUTTA SKP Securities Ltd. Infinity Infotech Parks Ltd. Versus Deputy Director (RA-IDT) W.P. NOs. 21053 (W) OF 2011 & 20517(W) OF 2012 SEPTEMBER 26, 2012 JUDGMENT 1. This writ application has been filed inter alia challenging a Notice No. RA/ST/Prog/D/18/131 dated 3rd November, 2011 issued by the Office of the Principal Director of Audit, Central Kolkata for audit, by the Central Excise Revenue Audit (CERA) team, an audit team under the Comptroller and Auditor General of India, of the service tax records, accounts and other related documents of the petitio...