Service tax audit scope expanded to all taxable services; audits and selection must follow the Audit Manual. Extension of Service Tax Audit coverage to all services subject to service tax, replacing prior selective coverage. Selection of assessees and the conduct of audits are to be governed strictly by the procedures, guidelines and criteria set out in the Service Tax Audit Manual. Field formations are to be informed and audits implemented only in accordance with the Manual's prescribed selection methodology, inspection protocols, documentation requirements and procedural safeguards.