Service Tax - Audit by CAs - Solution worse than Problem

Recently, a CA firm audited the records of my client, detected short payment of service tax, to wit, approximately Rs.44500. The CA firm even followed up with my client advising them to pay the deficit tax with interest. This of course, is none of their business. My client naturally wanted to know in which particular transaction/s they have short paid the tax? Apparently, the audit assistant who did the audit did not note down the details of the impugned transaction. The CA firm could not answer my client's query satisfactorily. Then comes the department's presumptuous letter, asking my client to give the particulars of payment of deficit tax. My client has posed same question to the department - "show us the impugned short payment, we shall pay". When the auditor himself is unable to identify the impugned transaction, how can department do any better? This speaks volumes about the quality of audits.

Gururaj B N 08/12/2014