Service tax audit coverage expanded to additional specified services and significant refund claimants, increasing enforcement capacity. The Commissionerate expanded service tax audit activity to include previously sparsely audited categories-GTA, cargo handling and packaging, outdoor caterers, mandap keepers, custom house agents, computer training institutes, broadcasting agencies, event management, tour operators and architects-while continuing audits in major service sectors. It also directed targeted audits of entities claiming significant refunds under Rule 5 of the CENVAT Rules and augmented administrative capacity by adding two audit teams to the existing eight.
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Service tax audit coverage expanded to additional specified services and significant refund claimants, increasing enforcement capacity.
The Commissionerate expanded service tax audit activity to include previously sparsely audited categories-GTA, cargo handling and packaging, outdoor caterers, mandap keepers, custom house agents, computer training institutes, broadcasting agencies, event management, tour operators and architects-while continuing audits in major service sectors. It also directed targeted audits of entities claiming significant refunds under Rule 5 of the CENVAT Rules and augmented administrative capacity by adding two audit teams to the existing eight.
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