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<h1>Assessees must submit service tax records list by first return or January 31, 2008, per Rule 5, Service Tax Rules.</h1> Rule 5 of the Service Tax Rules, 1994, mandates that an assessee maintain records, including computerized data, in compliance with applicable laws. Assessees must submit a list of all records related to service provision, input services, and financial transactions to the Superintendent of Central Excise upon filing their first return or by January 31, 2008, whichever is later. These records must be preserved for at least five years and can be kept electronically with digital signatures. The Board may specify conditions for digitally signed records, with terms defined under the Information Technology Act, 2000.