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of <h1>Revised Guidelines for Service Tax Returns Scrutiny Effective August 2015: Online and Manual Checks Based on Risk Assessment.</h1> The circular outlines revised guidelines for the detailed scrutiny of Service Tax Returns (ST-3) effective from August 1, 2015. It establishes a two-part scrutiny system: preliminary online scrutiny for all returns and detailed manual scrutiny for selected returns based on risk parameters. The manual scrutiny aims to ensure correct self-assessment by verifying service tax liability, value of taxable services, and CENVAT credit utilization. Returns are selected for scrutiny based on risk scores, tax paid, and other factors, excluding those already audited. The process involves a Return Scrutiny Cell and requires strict confidentiality and documentation of findings, with a checklist provided for detailed scrutiny.
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