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of <h1>India Amends Service Tax Rules: New Record Submission Requirements for Assessees Under Rule 5A Effective December 5, 2014</h1> The Government of India issued Notification No. 23/2014-Service Tax, amending the Service Tax Rules, 1994. Effective from December 5, 2014, the amendment replaces sub-rule (2) of rule 5A. It mandates every assessee to provide, upon demand, specific records to authorized officers, audit parties, or nominated accountants. These records include those maintained under rule 5, cost audit reports under the Companies Act, 2013, and income-tax audit reports under the Income-tax Act, 1961. The documents must be made available within a specified time frame for scrutiny by the relevant authorities.
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