Service tax audit visits limited to prior approved, periodic verifications and tiered sampling for sectoral account audits. On site verifications for mistakes may be conducted by the Service Tax Cell only with prior Commissioner approval and at prescribed periodic intervals. Annual audits of accounts and records are required for telephone, insurance and stock broker services. Stock brokers are subject to tiered selection and sampling norms-lower contributors face smaller proportional selection and document checks, while higher contributors are subject to greater selection rates and more extensive selective document scrutiny.
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 visits limited to prior approved, periodic verifications and tiered sampling for sectoral account audits.
On site verifications for mistakes may be conducted by the Service Tax Cell only with prior Commissioner approval and at prescribed periodic intervals. Annual audits of accounts and records are required for telephone, insurance and stock broker services. Stock brokers are subject to tiered selection and sampling norms-lower contributors face smaller proportional selection and document checks, while higher contributors are subject to greater selection rates and more extensive selective document scrutiny.
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