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        Case ID :
        Service Tax

        Service tax audit — Extension of, to all services subjected to levy to service tax

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        Service tax audit extension expands audit scope to all taxable services, subject to selection and manual procedures. Extension of the Service Tax Audit to all services subject to service tax is directed, while selection of assessees and conduct of audits must follow the criteria, procedures and safeguards set out in the existing Service Tax Audit Manual; field formations are to be informed and receipt acknowledged.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Service tax audit extension expands audit scope to all taxable services, subject to selection and manual procedures.

                              Extension of the Service Tax Audit to all services subject to service tax is directed, while selection of assessees and conduct of audits must follow the criteria, procedures and safeguards set out in the existing Service Tax Audit Manual; field formations are to be informed and receipt acknowledged.


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