Government of India
Ministry of Finance
Department of Revenue
(Central Board of Excise & Customs)
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Circular No.135/4/2011 – Service Tax
New Delhi, dated the 19th April 2011
To
Chief Commissioners of Central Excise & Customs (All)
Chief Commissioners of Central Excise (All)
Director General of Central Excise Intelligence
Director General of Audit & DGST
Commissioners of Service Tax (All)
Madam/Sir,
Subject: Service Tax Audit Manual 2011 – reg.
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The existing Service Tax Audit Manual has been in use since 2003. With
experience gained while conducting audits and rapid change in service tax law
over the years, growth in service tax categories, assessee base as well as
revenue, a need was felt to update the manual. The Board had set up a Working
Group in 2009. The manual prepared by the Working Group was discussed in Board
meetings for considering the various amendments and proposals to be included in
the manual. The Board has since approved the Service Tax Audit Manual 2011 and
will be circulated by the Directorate General of Audit. All Service Tax audits
should henceforth be carried out in accordance with the principles laid down in
the said Manual and the extant prevalent instructions. This Manual is for the
use of departmental officers only.
- Any suggestions for improvement, shortcomings, corrections and feedback
pertaining to the said Manual should be brought to the notice of Directorate
General of Audit.
Yours faithfully
(Deepankar Aron)
Directorate (Service Tax)
CBEC, New Delhi
Dy. No.116/Commr. (ST)/2009