https://www.taxtmi.com/circulars?id=5955 A two-tiered Return Scrutiny Manual requires preliminary scrutiny of all service tax returns for completeness and arithmetic accuracy, and detailed scrutiny of selected returns-chosen by risk parameters-for issues of classification, exemptions, valuation and CENVAT credit availment; scrutiny officers validate returns and refer findings to audit or anti-evasion wings, and manual procedures and prioritisation rules apply until an automated ACES module is operational. en-us Thu, 23 Apr 2009 00:00:00 +0530 Fri, 06 Jan 2012 15:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5955 A two-tiered Return Scrutiny Manual requires preliminary scrutiny of all service tax returns for completeness and arithmetic accuracy, and detailed scrutiny of selected returns-chosen by risk parameters-for issues of classification, exemptions, valuation and CENVAT credit availment; scrutiny officers validate returns and refer findings to audit or anti-evasion wings, and manual procedures and prioritisation rules apply until an automated ACES module is operational. Circulars Service Tax Thu, 23 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5955