Service tax audit expansion to all taxable services, applying the existing audit manual and selection procedures. Extension of the Service Tax Audit to all services subject to levy, while retaining selection and audit procedures as prescribed in the existing Service Tax Audit Manual; field formations to be informed and receipt acknowledged.
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Provisions expressly mentioned in the judgment/order text.
Service tax audit expansion to all taxable services, applying the existing audit manual and selection procedures.
Extension of the Service Tax Audit to all services subject to levy, while retaining selection and audit procedures as prescribed in the existing Service Tax Audit Manual; field formations to be informed and receipt acknowledged.
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