Audit Reports
Compliance
Indirect Tax
Report No.43 of 2017 - Compliance Audit on Indirect Taxes – Service Tax-Union Government
Date on which Report Tabled:
Tue 19 Dec, 2017
Date of sending the report to Government
Government Type
Union
Union Department
Indirect Tax
Sector
Taxes and Duties
Overview
Compliance Audit Report of the Comptroller and Auditor General of India containing audit observations on the Service Tax Revenue (Report No. 43 of 2017) for the year ended March, 2017 was presented in Parliament on 19 December 2017.
Report has 196 audit observations on Service Tax, having financial implication of ₹352.86 crore. The Ministry/department had accepted (up to September, 2017) 176 audit observations involving revenue of ₹205.26 crore and reported recovery of ₹100.70 crore.Download Audit Report
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Report No.43 of 2017 Compliance Audit on Department of Revenue(Indirect Taxes -Service Tax) (1.19 MB) Download
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Index (0.08 MB) Download
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Preface (0.06 MB) Download
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Executive Summary (0.08 MB) Download
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Chapter 1- Service Tax Administration (0.23 MB) Download
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Chapter 2-Service Tax on Commercial Training or Coaching Service (0.24 MB) Download
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Chapter 3-Non-compliance with Rules and Regulations (0.14 MB) Download
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Chapter 4-Effectiveness of Internal Controls (0.31 MB) Download
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Appendix (0.13 MB) Download
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Glossary (0.07 MB) Download