The Central Board of Excise and Custom, CBEC, has said that from August it will start manual scrutiny of Service Tax returns of assesses who have paid less than Rs 50 lakh of total tax during 2014-15. The move aims at strengthening the compliance and verification.CBEC said that the selection of the assesses for the purpose of manual scrutiny, would be made under three bands, where the Service Tax is paid up to Rs 10 lakh, Rs 10-25 lakh and Rs 25-50 lakh in 2014-15.