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of <h1>Rule 5A of Service Tax Rules: Officers Can Access Premises for Document Verification to Safeguard Revenue Interests</h1> Rule 5A of the Service Tax Rules, 1994, grants authorized officers access to registered premises for scrutiny and verification to protect revenue interests. Assessees must provide, upon request, records as per Rule 5(2), cost audit reports under the Companies Act, and income-tax audit reports under the Income-tax Act. These documents must be made available to the officer, audit party, or nominated accountants within a specified timeframe. The rule was amended in 2014 to update the requirements and extend the scope of documents to be provided for scrutiny.
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