https://www.taxtmi.com/forum/issue?id=107908 Service tax assessees are allocated audit frequency tiers based on annual service tax payments inclusive of cash and CENVAT, with the highest-payment category subject to mandatory annual audit and lower categories audited at longer intervals or sampled. Non-mandatory audits are selected through a quantitative risk assessment ranking taxpayers by a risk parameter to focus discretionary workload, and taxpayers subject to detailed return scrutiny should generally be excluded from audit in the same year to avoid duplication. The Service Tax Audit Manual, 2010 is pending publication; existing instructions continue until then. en-us Thu, 29 Jan 2015 11:00:03 +0530 Thu, 23 Jan 2025 15:57:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107908 Service tax assessees are allocated audit frequency tiers based on annual service tax payments inclusive of cash and CENVAT, with the highest-payment category subject to mandatory annual audit and lower categories audited at longer intervals or sampled. Non-mandatory audits are selected through a quantitative risk assessment ranking taxpayers by a risk parameter to focus discretionary workload, and taxpayers subject to detailed return scrutiny should generally be excluded from audit in the same year to avoid duplication. The Service Tax Audit Manual, 2010 is pending publication; existing instructions continue until then. Discussion-Forum Service Tax Thu, 29 Jan 2015 11:00:03 +0530 https://www.taxtmi.com/forum/issue?id=107908