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of <h1>Service Tax Officers Empowered for Premises Inspection u/r 5A to Safeguard Revenue Interests in Kolkata.</h1> The circular issued by the Commissioner of Service Tax, Kolkata, informs the trade and industry about the empowerment of officers under Rule 5A of the Service Tax Rules, 1994. Officers of the rank of Inspector and above in Service Tax Divisions I, II, and III, as well as those in Audit and SIV, are authorized to access registered premises for scrutiny, verification, and checks to protect revenue interests. Trade Associations and Chambers of Commerce are requested to disseminate this information to their members.
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