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Service tax audit — Extension of, to all services subjected to levy to service tax

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Full Text of the Document

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....n instructions were issued relating to visit of Central Excise officers to the premises of the assessees for conducting audit of services relating to telephones, insurance and stock brokers. Subsequently, the coverage of Service Tax Audit was extended to other services also on a selective basis vide Circular No. 38/1/2002-CX., dated 7-2-2002 [2002 (140) E.L.T. T38]. 2. A comprehensive Service Tax....