Goa Branch of WIRC 7 th July 2012 Handling Service Tax Audit. By CA. Mangesh Kinare. Assessment or Scrutiny of Service Tax Returns. As per section 70 (1) of the Finance Act, every service tax payer assesses his tax liability himself and pays the same (Self Assessment).
By CA. MangeshKinare
Following statements which should be examined to ensure compatibility and consistency in the reporting of figures in the service tax returns-
The above examination/ reconciliation maybe done