Scrutiny of service tax returns - reg

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..... t Board vide letter F.No.137/27/2007-CX.4 dated 8.2.2007 had circulated the frequency and the norms for undertaking scrutiny of the returns filed, especially by the large service taxpayers. The said letter prescribed the basic checks (such as checking of filing or non-filing of returns, late filing, arithmetical inaccuracies, verification of tax payment) that were to be conducted to verify the lev .....

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..... to visit the service tax officer for getting his return scrutiny completed, even though there is no error in the return or short-payment of tax on part of the taxpayer. 3. In view of the foregoing, the undersigned is directed to inform you that strict instructions may be issued to the filed officers not to resort to such practices. Only in the event of detection of a short-levy non-levy of servic .....

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