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of <h1>Service Tax Audit Scope Expanded: New Guidelines Include Various Services, Focus on Metropolitan Areas, Minimal Disruption Promised.</h1> The circular issued on February 7, 2002, outlines revised instructions for auditing service tax records, expanding the audit scope beyond telecommunication, insurance, and stock broking services to include other services on a selective basis. An expert group was formed to develop audit procedures and a comprehensive Service Tax Audit Manual. Initially, audits will focus on registered assessees in metropolitan cities, with audits for stock broking, telephones, and non-life insurance continuing as per previous norms. The audit period covers records from 1999-2000 onwards, with audits to be completed within ten days using a specified proforma. The circular emphasizes minimal disruption to the assessees' operations during audits.
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