Service tax registration change notification required; records retention and inspection enable cancellation following verification of dues. Rule 4 now requires assessees to notify in writing changes or additions to information in Form ST-1 to the jurisdictional Assistant Commissioner or Deputy Commissioner within thirty days; the Superintendent of Central Excise, on receiving the certificate, must verify payment of all monies due under the Act, rules and notifications and may cancel the registration. Rule 5 requires assessees to preserve records for at least five years after the relevant financial year and to make them available at the registered premises for inspection by an authorised Central Excise Officer; 'registered premises' includes all premises or offices providing taxable services.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Service tax registration change notification required; records retention and inspection enable cancellation following verification of dues.
Rule 4 now requires assessees to notify in writing changes or additions to information in Form ST-1 to the jurisdictional Assistant Commissioner or Deputy Commissioner within thirty days; the Superintendent of Central Excise, on receiving the certificate, must verify payment of all monies due under the Act, rules and notifications and may cancel the registration. Rule 5 requires assessees to preserve records for at least five years after the relevant financial year and to make them available at the registered premises for inspection by an authorised Central Excise Officer; "registered premises" includes all premises or offices providing taxable services.
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