Maintenance of records: assessees must list service tax records and produce requested documents within fifteen days. Assessees must furnish a one time list of records used for accounting services, input services, inputs and capital goods and financial statements; records maintained under Income Tax, company law, CENVAT Credit Rules, VAT and other State laws are acceptable and no additional maintenance burden is imposed. An officer authorized by office order may access registered premises for scrutiny or audit after prior intimation with a document list; assessees must produce requested records within fifteen days or notify inability with reasons, and the officer may allow additional time.