CBEC regarding revised guidelines on conducting detailed manual scrutiny of service tax returns
July, 27th 2015
Govt. of India
Ministry of Finance
Department of Revenue
(Central Board of Excise and Customs)
New Delhi, the 17th July, 2015
Please find enclosed a press release issued by Central Board of Excise and
Customs [CBEC] in the matter of Service Tax. The Press Release is enclosed for
taking necessary action at your end.
Encls: As above
(Manish Mohan Govil)
Phone No. 011- 2309 3667
Sh. D.S. Malik,
Ministry of Finance.
North Block, New Delhi.
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 have been
revised and will come into operation from 1-8-2015.
In an era of self assessment of tax liability by the assessees, compliance verification
assumes greater importance. Scrutiny is one of the three prongs of compliance verification, the
other two being audit and anti evasion. Prior to the reorganization of Commissionerates, all these
three prongs were being handled by a single Commissionerate. With the creation of separate
Audit Commissionrates, the Executive Commissionerates will focus on scrutiny and anti evasion
The selection of returns for detailed scrutiny would be on the basis of risk parameters
which would be centrally generated. The scrutiny would be entirely done in the departmental
premises, based on assessment related documents obtained from the assesses.