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INTRODUCTION

Service Tax - Central Excise and Service Tax Audit Manual - CBEC - 01 - CHAPTER 1 1.1 Purpose: 1.1.1 The purpose of this manual is to outline the principles and policies of audits conducted under the Central Excise Act, 1944, the Finance Act, 1994 an .....

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nciples and policies. 1.2 Scope: 1.2.1 The manual covers subjects that are related to principles, policies and special issues pertaining to conduct audit of Central Excise and Service Tax assessees and taxpayers. The manual does not deal with legal i .....

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rit of the principles and policies outlined in the manual. If needed, he may seek guidance from the supervisory officer. 1.3 Amendments 1.3.1 Future changes in the Central Excise Act, 1944 and the Finance Act, 1994 and the Rules made there under, adm .....

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