71. Verification of tax assessed by the assessee, etc.

(1) The Superintendent of Central Excise may, on the basis of information contained in the return filed by the assessee under section 70, verify the correctness of the tax assessed by the assessee on the services provided.

(2) The Superintendent of Central Excise may require the assessee to produce any account, documents or other evidence as he may deem necessary for such verification as and when required.

(3) If on verification under sub-section (2), Superintendent of Central Excise is of the opinion that the service tax on any service provided has escaped assessment or has been under - assessed he may refer the matter to the Assistant Commissioner of Central Excise or, as the case may be, the Deputy Commissioner of Central Excise who may pass such order of assessment as he thinks fit.