Circular No. 775/8/2004-CX
17th February, 2004.
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
Subject : Audit of Service Tax Assesses – regarding.
Attention is invited to Board’s Circular No.19/13/96 dated 21.11.96 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 7.2.2002.
2. A comprehensive Service Tax Audit Manual has been issued vide Circular No.742/58/2003-CX dated 3.9.2003 which, inter alia, provides detailed guidelines of audit of Service 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 assessees and auditing of those assessees who have been selected for auditing will be subject to the guidelines and procedures prescribed in the said 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.
Neerav Kumar Mallick
Under Secretary to the Government of India