https://www.taxtmi.com/circulars?id=549 The Service Tax Audit Manual consolidates legal provisions for levy and collection, sets out modern audit principles and risk based selection criteria, prescribes pre audit planning, and explains techniques such as walk through, ABC analysis, revenue risk analysis and trend analysis. It supplies formats for data collection and Master Files, a checklist for audit conduct, reporting and follow up, and detailed audit profiles for telephone, non life insurance and stock broker services to ensure uniformity and address sectoral peculiarities. en-us Wed, 03 Sep 2003 00:00:00 +0530 Wed, 24 Sep 2008 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=549 The Service Tax Audit Manual consolidates legal provisions for levy and collection, sets out modern audit principles and risk based selection criteria, prescribes pre audit planning, and explains techniques such as walk through, ABC analysis, revenue risk analysis and trend analysis. It supplies formats for data collection and Master Files, a checklist for audit conduct, reporting and follow up, and detailed audit profiles for telephone, non life insurance and stock broker services to ensure uniformity and address sectoral peculiarities. Circulars Central Excise Wed, 03 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/circulars?id=549