Audit of Service tax assessees — Frequency norms

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....as ₹ 3 crore or more in the preceding financial year may be subjected to mandatory audit each year. It is preferable that audit of all such units is done by using Computer Assisted Audit Program (CAAP) techniques. The frequency of audit for other taxpayers would be as per following norms:- (i) Taxpayers with Service tax payment above ₹ 3 crores (Cash + Cenvat) (Mandatory Units) - to ....