Revised Guidelines on Conducting Manual Scrutiny of Service Tax Returns to come into Operation from 1st August, 2015
The Central Board of Excise and Customs had issued detailed guidelines in 2009 to its field formations on conducting detailed manual scrutiny of service tax returns. In view of the legal changes brought about by the Negative List based taxation of services and administrative changes like creation of separate Commissionrates for Audit etc, these guidelines … Read more