Service Tax Audit Manual strengthens audit methodology and prescribes selection, planning, techniques and reporting requirements for service tax audits. Issuance of a comprehensive Service Tax Audit Manual consolidating legal provisions and prescribing an audit methodology for service tax. The Manual prescribes risk-based selection of taxpayers, preparation of audit plans, specific techniques such as walk-throughs, ABC analysis, revenue risk analysis and trend analysis, formats for data collection and Master Files, a checklist for audits, and detailed profiles for telephone, non-life insurance and stock broker services to ensure uniform conduct, reporting and follow-up by departmental officers.