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of <h1>Service Tax Audit Expanded to Cover All Taxable Services, Following 2003 Manual Guidelines for Selection and Procedures.</h1> The circular addresses the expansion of the Service Tax Audit to encompass all services subject to service tax. Initially, audits were conducted on specific services like telephones, insurance, and stock brokers, as per earlier circulars. A comprehensive Service Tax Audit Manual, issued in 2003, provides guidelines for these audits. The Board has now decided to extend the audit scope to all taxable services, with the selection of assessees and audit procedures to follow the manual's guidelines. Field formations are to be informed accordingly.
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