CBEC issues revised guidelines for detailed scrutiny of Service tax returns w.e.f 1 August 2015. CBEC vide its circular no. 185/4/2015 – Service tax dated 30th June 2015 has laid down revised guidelines for detailed scrutiny of service tax returns with effect from 1st August 2015. As per these guidelines, the scrutiny program will focus on those assessees whose service tax paid for a financial year is less than Rs 50 Lacs. For assessees, who pay service tax more than Rs 50 Lacs, are governed by audit.