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<h1>Finance Ministry Clarifies Officer Access for Service Tax Scrutiny; Requires Written Approval u/r 5A, Service Tax Rules 1994.</h1> The circular from the Ministry of Finance addresses the empowerment of officers to access registered premises for service tax scrutiny under Rule 5A of the Service Tax Rules, 1994. It clarifies that while officers above the rank of Inspectors can be authorized for such access, each visit must be individually approved in writing by an officer not below the rank of Assistant/Deputy Commissioner. The circular emphasizes that unrestricted access is not permitted and that a register should be maintained for authorization, reviewed monthly by a Joint/Additional Commissioner and quarterly by the Commissioner. All previous contradictory instructions are withdrawn.