In terms of Rule 5 of Service Tax Rules, 1994 as amended by notification no. 45/2007 ST dated 28-12-2007, every assessee is required to submit a list of records in duplication to the Superintendent of Central Excise maintained for the purpose mentioned in rule said rule.

The list is to be submitted on or before 31-1-2008 where the assessee is already registered with the service tax department and filed ST-3 return earlier.

Otherwise, the list is to be submitted with the first ST-3 return.

We have received numerous calls from various sections and therefore decided to put provide a copy of sample letter to be submitted with the Superintended of Central Excise.

You may amend, modify or delete the contents of letter as per your actual records and status.

(In case there is no manufacturing activity)

Dated:_________

To

The Superintendent

Central Excise / Service Tax

Range_____ Division

Address_____

Dear Sir,

Sub:     Submission of list of records under rule 5 of the Service Tax Rules, 1994

Ref:     Service Tax Registration No.......

For the purpose of rule 5 of the Service Tax Rules, 1994 as amended by notification no. 45/2007 ST dated 28-12-2007, we are submitting the list of records maintained by as follows:

1     Register for Services being provided, realization of money against such services and payment of service tax in Excel Work Sheet.

2     Register for availing Cenvat Credit on input Services including details of bills, details of making payment against such bills and utilization thereof in Excel Work Sheet.

3     Register for availing Cenvat Credit on Inputs and Capital Goods, including details of bills, receipts of such goods, movement of such goods etc. in Excel Work Sheet.

4     Cash Book.

5     Bank Books

6     General Ledgers

7     Trial Balance / Balance Sheet

8     Audit Report

9     Account Books are being maintained on Tally / Busy / SAP (ERP) package

 Thanking you

Yours truly,

For_________

(Authorized Signatory)

(In case an assessee is providing services as well as engaged in manufacturing activity)

Dated:_________

To

The Superintendent

Central Excise / Service Tax

Range_____ Division

Address_____

Dear Sir,

Sub:     Submission of list of records under rule 5 of the Service Tax Rules, 1994

Ref:     Service Tax Registration No.......

For the purpose of rule 5 of the Service Tax Rules, 1994 as amended by notification no. 45/2007 ST dated 28-12-2007, we are submitting the list of records maintained by as follows:

1     Register for Services being provided, realization of money against such services and payment of service tax in Excel Work Sheet.

2     Register for availing Cenvat Credit on input Services including details of bills, details of making payment against such bills and utilization thereof in Excel Work Sheet.

3  &nbs Submission of records under Service Tax Rules: list required to be filed with the Superintendent alongside ST-3 return. Rule 5 of the Service Tax Rules, 1994 (as amended) requires assessees to submit a duplicate list of records maintained for service tax purposes to the Superintendent; registered assessees who have filed ST-3 earlier must submit by the prescribed due date, others with their first ST-3. Suggested draft letters (for non manufacturers and for those also engaged in manufacturing) list records to be disclosed, including service registers, Cenvat credit registers for input services and for inputs and capital goods, cash and bank books, ledgers, trial balance/balance sheet, audit report and accounting software used.