Section 106(2)(a) in Finance Act, 2013

[Cites 0, Cited by 3] [Section 106(2)] [Section 106] [Entire Act]

(a)an inquiry or investigation in respect of a service tax not levied or not paid or short-levied or short-paid has been initiated by way of-

(i)search of premises under section 82 of the Chapter; or

(ii)issuance of summons under section 14 of the Central Excise Act, 1944, (1 Of 1944) as made applicable to the Chapter under section 83 thereof: or

(iii)requiring production of accounts, documents or other evidence under the Chapter or the rules made thereunder; or

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