by Audit Analyst | Jan 7, 2026 | Service Tax
Understanding the Scope and Purpose of the Audit Legacy audits are conducted to verify compliance during the service tax regime (pre-GST). The audit may cover periods up to June 30, 2017, or earlier based on pending assessments. The scope includes verification of tax...
by Audit Analyst | Jan 7, 2026 | Service Tax
Statutory Framework for Annual Return The concept of annual return was introduced under Rule 7A of the Service Tax Rules, 1994. It was notified via Notification No. 19/2016 – Service Tax, dated 1st March 2016. The rule required every assessee to furnish an annual...
by Audit Analyst | Jan 7, 2026 | Service Tax
Legal Basis for Retrospective Levy The Government had the authority to introduce service tax laws with retrospective effect. Such power was exercised through amendments in the Finance Act passed by Parliament. Article 265 of the Constitution allowed taxation by law,...
by Audit Analyst | Jan 7, 2026 | Service Tax
Basic Registration and Return Documents ST-1 application for service tax registration along with registration certificate. ST-2 certificate issued by the department acknowledging service tax registration. Filed ST-3 returns for each half-year along with proof of...
by Audit Analyst | Jan 7, 2026 | Service Tax
Understanding the Nature of the Query Carefully read the communication to identify whether it is a notice, summons, audit query, or clarification request. Verify the section of law or rule under which the query is issued. Determine the purpose—whether it’s...
