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of <h1>Officers Empowered for Premises Access u/r 5A, Service Tax Rules 1994, per Trade Notice No. 3/2008-S.T.</h1> The Trade Notice No. 3/2008-S.T. issued by the Commissioner of Central Excise, Pune-III, highlights the empowerment of officers under Rule 5A of the Service Tax Rules, 1994, as amended by the Service Tax (Sixth Amendment) Rules, 2007. Officers of the rank of Inspector and above in the Service Tax Divisions and related units within the Pune-III Commissionerate are authorized to access registered premises for scrutiny, verification, and checks to safeguard revenue interests. Trade associations and chambers are urged to inform their members about this notice.
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