Audit frequency norms require mandatory audits for top-paying service taxpayers and risk-based selection to avoid duplication. Service tax audit policy prescribes a graduated audit-frequency regime by annual service tax payments (including cash and Cenvat), with the highest payment band subject to mandatory audit annually preferably using CAAP. Non-mandatory taxpayers are selected for audit through a risk assessment process using a quantitative 'risk parameter,' and selection should avoid duplication with simultaneous detailed return scrutiny.
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Provisions expressly mentioned in the judgment/order text.
Audit frequency norms require mandatory audits for top-paying service taxpayers and risk-based selection to avoid duplication.
Service tax audit policy prescribes a graduated audit-frequency regime by annual service tax payments (including cash and Cenvat), with the highest payment band subject to mandatory audit annually preferably using CAAP. Non-mandatory taxpayers are selected for audit through a risk assessment process using a quantitative "risk parameter," and selection should avoid duplication with simultaneous detailed return scrutiny.
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