https://www.taxtmi.com/manuals?id=1495 The manual prescribes audit principles for Central Excise and Service Tax focusing on systematic, risk based examination of business records, application of materiality, and clear separation from anti evasion measures. It mandates transparent conduct with assessee participation, desk review, an approved audit plan, and stagewise procedures from master file preparation through on site verification to final audit reporting. Integrated audits for entities with a common PAN, retrospective period coverage, indicative completion timeframes adjustable by supervisory approval, and follow up actions including issuance of show cause notices and recovery are specified. en-us Thu, 07 Jul 2016 16:55:00 +0530 Thu, 07 Jul 2016 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1495 The manual prescribes audit principles for Central Excise and Service Tax focusing on systematic, risk based examination of business records, application of materiality, and clear separation from anti evasion measures. It mandates transparent conduct with assessee participation, desk review, an approved audit plan, and stagewise procedures from master file preparation through on site verification to final audit reporting. Integrated audits for entities with a common PAN, retrospective period coverage, indicative completion timeframes adjustable by supervisory approval, and follow up actions including issuance of show cause notices and recovery are specified. Manuals Service Tax Thu, 07 Jul 2016 16:55:00 +0530 https://www.taxtmi.com/manuals?id=1495