Access to registered premises: authorised officers may enter for scrutiny to safeguard revenue under Rule 5A. An officer authorised under Rule 5A of the Service Tax Rules is empowered to access premises registered under these rules for scrutiny, verification and checks necessary to safeguard revenue. Inspectors and above in Service Tax Divisions I/II/III of the Pune III Commissionerate and in specified Headquarters units are authorised to exercise these powers within their jurisdictions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Access to registered premises: authorised officers may enter for scrutiny to safeguard revenue under Rule 5A.
An officer authorised under Rule 5A of the Service Tax Rules is empowered to access premises registered under these rules for scrutiny, verification and checks necessary to safeguard revenue. Inspectors and above in Service Tax Divisions I/II/III of the Pune III Commissionerate and in specified Headquarters units are authorised to exercise these powers within their jurisdictions.
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