Please Help: Audit

Where to report non chargeability of service tax. It is a case of company duly registered & covered under the provision of Service Tax. The company has charged the service tax on some of the services as per the applicable rate but failed to charge the service tax in some cases though it was applicable on that. Please advise where & how this kind of violation of the provisions of the service tax may be reported in the Audit Report under the provisions of Companies Act 1956 & Income Tax 1961 ,by an Auditor.

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