Section 58
Access to places or premises
(2)
Where any senior officer of service tax exercises his powers under subsection (1), the person who carries on his business or any other person present at the place or premises at that time of entry shall provide to the officer all reasonable facilities and assistance for the exercise of his duties under this section.
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(3)
Where any senior officer of service tax enters upon any place or premises in accordance with this section, he may—
(a)
require the person providing services who carries on his business at such place or premises or any other person present at such place or premises, as the case may be, to produce any goods, documents, articles or things, which such person is required to keep under the provisions of this
Act, or which relates to any taxable service;
(b)
examine any goods, documents, articles or things and take copies of any documents;
(c)
seize and detain any goods, documents, articles or things which, in his opinion, may afford evidence of the commission of any offence under this Act;
(d)
require the person providing services who carries on his business at such place or premises or any other person present at such place or premises, or any person employed by such person to answer questions relating to any goods, documents, articles or things, or any entry in any documents, or any taxable service;
(e)
require any container, envelope or other receptacle in such place or premises to be opened; or
(f)
at the risk and expense of the person providing services who carries on his business at such place or premises or any other person present at such place or premises, open and examine any package, or any goods or materials, in such place or premises.
(4)
Where the senior officer of service tax acting under this section is unable to obtain access to any place or premises where a person providing services carries on his business, or to any receptacle contained in the place or premises, he may, at any time, enter such place or premises, and open such receptacle in such manner, if necessary by force, as he may think necessary.
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(5)
Any person who contravenes subsection (2) commits an offence.