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of <h1>Service Tax Audit Scope Expanded to Include All Taxable Services per 2004 Circular; Follows Detailed Audit Manual Guidelines.</h1> The circular dated February 17, 2004, extends the scope of service tax audits to include all services subject to service tax. This follows previous instructions that applied selectively to services such as telephones, insurance, and stock brokers. The decision is based on a comprehensive Service Tax Audit Manual issued earlier, which outlines guidelines for auditing service tax assessees. The selection of assessees for audits will adhere to the procedures detailed in this manual. Field formations are to be informed accordingly, and acknowledgment of receipt of the circular is requested. A Hindi version will be provided subsequently.
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