Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Service Tax Rule 5A: Written Authorization Required for Premises Access; Unrestricted Notices Withdrawn for Compliance.</h1> Rule 5A of the Service Tax Rules, 1994, as amended, allows officers to access registered taxpayer premises for scrutiny and verification to protect government revenue. However, it requires that officers above the rank of Inspectors be authorized in writing for each visit by an Assistant/Deputy Commissioner. Some Commissionerates have issued notices granting unrestricted access, which contradicts the amendment's intent. To ensure compliance, a register for authorizations is to be maintained and reviewed monthly by a Joint/Additional Commissioner and quarterly by a Commissioner. All contrary instructions are withdrawn, and the trade associations are to be informed.
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