<h1>U/r 5 of Service Tax Rules, 1994, assessees must submit records list to Central Excise by January 31, 2008.</h1> Under Rule 5 of the Service Tax Rules, 1994, as amended by notification no. 45/2007 ST, assessees must submit a list of records to the Superintendent of Central Excise. This list, required by January 31, 2008, for registered assessees who have filed an ST-3 return, includes registers for services provided, Cenvat Credit on inputs and capital goods, cash books, bank books, general ledgers, trial balances, balance sheets, audit reports, and account books maintained on software like Tally or SAP. A sample letter format is provided for customization based on the assessee's specific records and status.