Scrutiny of ST-3 Returns requires mandatory detailed reporting and age-wise breakdown in monthly returns for compliance verification. Mandate for enhanced scrutiny of ST-3 Returns as a core compliance verification measure, relying on the Manual for Scrutiny of Service Tax Returns. Commissioners must report monthly progress in Annexure-XII-B of the MTR in a prescribed format recording opening balance, receipts, disposals, closing balance, total returns scrutinized, detections of short payment, service tax involved, additional revenue collected, and age-wise breakup (3-6 months, 6-12 months, over 1 year); effective from the MTR for September 2010.
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Provisions expressly mentioned in the judgment/order text.
Scrutiny of ST-3 Returns requires mandatory detailed reporting and age-wise breakdown in monthly returns for compliance verification.
Mandate for enhanced scrutiny of ST-3 Returns as a core compliance verification measure, relying on the Manual for Scrutiny of Service Tax Returns. Commissioners must report monthly progress in Annexure-XII-B of the MTR in a prescribed format recording opening balance, receipts, disposals, closing balance, total returns scrutinized, detections of short payment, service tax involved, additional revenue collected, and age-wise breakup (3-6 months, 6-12 months, over 1 year); effective from the MTR for September 2010.
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