HIGHLIGHT ON MANUAL SCRUTINY
Guidelines for Detailed Manual Scrutiny of Service Tax Returns w.e.f. August 1, 2015 The Central Board of Excise and Customs (‘CBEC’) vide Circular No. 113/07/2009-ST dated April 23, 2009 had laid down the procedure for carrying out detailed scrutiny of Service Tax Returns and had circulated a Return Scrutiny Manual for Service tax. However, with the …