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of <h1>Service Tax Audit Manual: Guiding Officers on Modern Auditing, Risk-Based Selection, and Uniform Tax Administration Practices.</h1> The Service Tax Audit Manual, issued on September 3, 2003, aims to guide departmental officers in auditing service taxpayers. It outlines legal provisions, modern auditing principles, and risk-based taxpayer selection. The manual includes detailed audit planning, various auditing techniques, and specific guidelines for audit conduct and reporting. It prescribes data collection formats and provides checklists and profiles for major services like telephone, non-life insurance, and stock brokers. The manual addresses the need for uniformity in service tax administration, emphasizing trust and voluntary compliance, and invites feedback for improvements. Field formations are instructed to acknowledge receipt of the circular.
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