The Service Tax : Statutory Provisions,1994
19. POWER TO SEARCH PREMISES.
(1) If the Commissioner of Central Excise has reason to believe that any documents or books or things which in his opinion will be useful for or relevant to any proceeding under this Chapter are secreted in any place, he may authorise any other Central Excise Officer to search or may himself search for such documents or books or things.
(2) The provisions of the Code of Criminal Procedure,1973 (2 of 1974), relating to searches, shall, so far as may be, apply to searches under this section as they apply to searches under that Code.