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of <h1>Field Formations Urged to Enhance Scrutiny of ST-3 Service Tax Returns for Better Compliance; Reporting Begins September 2010.</h1> The circular emphasizes the importance of a robust scrutiny mechanism for ST-3 Service Tax returns, as highlighted by the Board's letter and recommendations from the Standing Committee on Finance. It instructs field formations to prioritize thorough scrutiny of these returns to ensure a strong compliance verification system. Commissioners are directed to report on the progress and effectiveness of the scrutiny, detailing the number of returns scrutinized, detections of short payments, and additional revenue collected. The report should follow a modified format starting from September 2010, including specific data on pending, received, and disposed returns.
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