11.1      The selective scrutiny of return or audit of service taxpayer and other assessees, like input service distributor, may be done by the jurisdictional central excise officer (authorized for the purpose)  in terms of the instructions/guidelines issued by the Board, from time to time. Similarly, an audit party deputed by the Comptroller and Auditor General of India may also undertake audit of service tax assessee. The rule 5 of the Service tax Rules makes it mandatory for every assessee to make available the records, on demand, for inspection and examination to such authorized person/audit parties.