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GUIDELINES FOR CONDUCTING AUDIT OF MULTI LOCATION UNITS (MLU) AND MULTI LOCATION SERVICE PROVIDERS (MLSP)

Service Tax - Central Excise and Service Tax Audit Manual - CBEC - 09 - CHAPTER 9 9.1 Definition: 9.2 CENTRAL EXCISE: A single manufacturer having more than one unit on the same PAN number is called a Multi Location Unit (MLU). 9.3 SERVICE TAX: A single service provider having more than one Service Tax Registration falling under different Commissionerates for providing services is called a Multi Location Service Provider (MLSP). 9.3.1 There may be three different situations in which the co-ordin .....

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uled simultaneously by the coordinating Audit Commissionerate (to be decided by the PCC/CC based on the jurisdiction of the highest Duty/Tax Paying Unit). iii. In case of Registrants falling in multiple PCC/CC Zones - The Zonal ADG, under whose jurisdiction, the highest duty paying unit/service provider falls, will be the nodal agency for co-ordinated audit. 9.3.2Identification of MLUs/MLSPs: For identifying Multi Location Units/Service Providers, the Audit Commissioners/Principal Chief Commissi .....

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details of such units/service providers will be finalised by the DG (Audit)/Zonal ADG (A), while drawing up the Annual schedule in consultation with the Audit Commissionerate. (b) The preliminary list of MLUs/MLSPs of category (iii) above i.eassessees/tax payers falling in multiple PCC/CC Zones would be generated by the 30th of April in each financial year and circulated by the DGA on a CD or any other electronic media to the Zonal ADGs. 9.3.4 Procedure for selection of MLUs/MLSPs: (i) Five MLU .....

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l ADG , the Audit Commissioner should send the information maintained in electronic/ soft-form from the Assessee/Tax Payer s Master File in respect of thoseMLUs/MLSPs to the Zonal ADG. (iv) The Zonal ADG should finalise the list of such MLUs/MLSPs selected for co-ordinated audit by 31st May every year so that such assessees/taxpayers are not covered in the annual Audit schedule prepared by the Audit Commissionerate.Actual audit verification may generally be planned during November/December of th .....

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those units/service providers, selected based on revenue risk and figured in annual plan), audit should be completed as far as possible simultaneously, in coordination with the nodal Audit Commissionerate, by exchanging information from desk review to MCM. C. In respect of category (iii) units/service providers, the Audit Commissioners concerned should ensure that the Audit Group, to whom the audit of Assessee/tax payer in their jurisdiction is assigned, completes the Desk Review and prepares th .....

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other financial documents of the company from the Head Office/ Corporate Office for scrutiny. Once the audit plans for all the Assessees/Taxpayers forming part of the MLU/MLSPs group are received, the ADG, if necessary, may convene a meeting with representatives (one per Group) of each Audit Group for finalization of audit plans. This would also be an opportunity for the ADG to explain the nature of relationship between the constituent Assessees /tax payers and common issues to be verified duri .....

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