Service Tax Audit Manual

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... x. The revenue from Service Tax sector has also been growing appreciably over the time. The audit of selected services (telephones, non-life insurance and stock brokers) was started in the year 1996. Subsequently, the same was extended in 2002 to cover certain selected service providers in four metropolitan cities. 2. Taking into account the peculiarities of service tax law, book keeping practice .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rvice tax are indicated in one place. (b) Principles of auditing of Service tax-payers based on modern methodology are enumerated. (c) Guidelines are provided for selection of tax-payers for auditing based on risk assessment technique. (d) Detailed guidelines are provided for preparation of audit plan before the commencement of the actual audit. (e) Various techniques of auditing such as 'walk .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X