Manual for Scrutiny of Service Tax Returns 2009 - Central Excise ...

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(Continued from previous page)Sr. Question Action if Answer is ‘No’No.20. Audit objections:(i) Is there any objection from the InternalAudit Department or the Central ExciseRevenue Audit related to valuation orclassification of service with recurringimplications?(ii) If yes, were protective demands issued asper existing instructions?Details of show-cause notices issued in caseof audit paras having recurring implicationsfor classification or valuation may beindicated. In case of non-issue, the samemay be issued.21. Adjudication orders passed in respect of the The reason for not following the orders inassessee:assessment should be examined. If it is(i) Is there any order pertaining to the found that there was no ground to deviateclassification of taxable services provided from the said orders, immediate actionby the assessee?should be taken to safeguard revenue.(ii) If yes, is the assessment in accordancewith the said order?(iii)If there is any order pertaining to valueof taxable services provided by theassessee, is the assessment in accordancewith the said order?22. Date of data entry of the return in the system. Not applicable.23. Has appropriate action has been taken in Mention date of correction of deficiencies.respect of discrepancies/deficiencies noticedin the context of Sr.No. 3 to 20 above?MANUAL FOR SCRUTINY OF SERVICE TAX RETURNS 2009A II.1.3
ANNEXE 2.2: RISK PARAMETERS FOR DETAILED SCRUTINY1. Registration No.2. Name of the service provider3. Calculate the changes in tax paid through cash over the last return in Yes/No.percentage terms. Is there a decrease?4. Calculate the change in the value of exempted services (other than export) Yes/No.over the last return in percentage terms. Is there an increase?5. Calculate the change in the ratio of CENVAT utilization to total tax payment Yes/No.over the last return. Is there an increase?6. Calculate the change in value of each service over the last return. Is there Yes/No.a decrease?7. Calculate the CENVAT utilization as a percentage of Service Tax payable. Yes/No.Is there an increase in CENVAT utilization?8. Total number of parameters for which the response is ‘Yes’Name of the InspectorName of the SuperintendentSignatureSignatureDate :A II.2.1MANUAL FOR SCRUTINY OF SERVICE TAX RETURNS 2009
Page 2 and 3: For Departmental circulation onlyMa
Page 4 and 5: ContentsPrefaceivCHAPTER 1: Introdu
Page 6 and 7: Chapter 1: Introduction1.1 SELF ASS
Page 8 and 9: 2) A detailed scrutiny programme al
Page 10 and 11: Chapter 2: Policy Guidelines forRet
Page 12 and 13: ANNEXE 2.1: FORMAT FOR PRELIMINARY
Page 16 and 17: ANNEXE 2.3: MINI RISK PARAMETERS FO
Page 18 and 19: (Continued from previous page)Proce
Page 20 and 21: 3.1.2C These returns marked for rev
Page 22 and 23: 4.2B In selecting the returns, the
Page 25 and 26: (Continued from previous page)Sr. S
Page 31 and 32: (Continued from previous page)Sr. N
Page 33: ANNEXE 4.3 OBSERVATION SHEET FOR DO

Manual for Scrutiny of Service Tax Returns 2009 - Central Excise ...

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