<h1>Rule 5A requires registered taxpayers to file duplicate records and allows authorized officers to audit under section 44AB</h1> Amendments to the Service Tax Rules, 1994 require registered taxpayers to submit a one-time, duplicate list of records kept for service tax liability, Cenvat credit, goods manufacturing/sales and financial matters to the Superintendent either when first filing a return or by 31 January 2008. Sub-rule allowing routine access by Central Excise officers was removed and replaced by Rule 5A, which authorizes officers appointed by the Commissioner, audit parties deputed by the Commissioner, and the Comptroller and Auditor General to enter premises for scrutiny, verification or revenue safeguard checks and to audit all records, the trial balance (or equivalent) and the tax audit report under section 44AB.