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of <h1>New Guidelines for Auditing Multi Location Units and Service Providers Under Central Excise and Service Tax</h1> The guidelines outline procedures for auditing Multi Location Units (MLUs) and Multi Location Service Providers (MLSPs) under Central Excise and Service Tax. MLUs are manufacturers with multiple units under the same PAN, while MLSPs are service providers with multiple registrations across different jurisdictions. The audit process involves coordinated efforts among various Commissionerates and Zonal units, focusing on identifying and auditing units with potential revenue risks. Selection criteria include revenue trends and random selection. The Zonal ADG oversees the audit plans and ensures simultaneous audits of all units, coordinating with respective Audit Commissionerates for efficient execution.
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