Circulars/Trade Notices/Clarification
Circular

Audit of Service Tax Assessees ------ regarding

[ MF (DR) CBE & C, Circular No. 775/8/2004-CX, (F. No. 206/03/2003-CX. 6, dt. 17.02.2004]

Attention is invited to Board’s Circular No. 19/13/96 dated 21.11.1996 wherein instructions were issued relating to visit of Central Excise officers to the premises of the assesses for conducting audit of services relating to telephones, insurance and stock brokers. Subsequently, the coverage of Service Tax Audit was extended to other services also on a selective basis vide Circular No. 38/1/2002 – CX dated 07.02.2002.

2. A comprehensive Services Tax Audit Manual has been issued vide Ciruclar No. 742/58/2003-CX dated 03.09.2003 which, inter alia, provides detailed of Services Tax assesses.

3. Board has examined the proposal of extending the scope of Service Tax Audit and it has been decided to extend the scope to all services which are subject to levy of Service Tax. Needless to mention that selection of assesses and auditing of those assesses who have been selected for auditing will be subject to the guidelines and procedures prescribed in the Service Tax Audit Manual.

4. The field formations may suitably be informed.

5. Receipt of this Circular may please be acknowledged.

6. Hindi version will follow.

Sd/-
(Neerav Kumar Mallick)
Under Secretary to the Government of India

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