Amends the Service Tax Rules, 1994 - furnishing of list of records maintained by an assessee and access to the registered premises - 45/2007 - Service Tax

Access to registered premises: authorised officers may inspect and demand records, trial balance and tax audit report promptly.

Every assessee must furnish a duplicate list of records accounting for service transactions (taxable or exempt), input services and payments, inputs and capital goods transactions, other business activities, and other financial records when filing a return for the first time or by the specified deadline. An authorised officer may access registered premises to carry out scrutiny and, on demand, the assessee must provide within a reasonable time not exceeding fifteen working days the records mentioned above, the trial balance or equivalent, and the income-tax audit report under section 44AB for scrutiny.