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    <title>Service Tax - Draft format of list of records to be submitted with the Superintendent of Central Excise / Service Tax under rule 5</title>
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    <description>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.</description>
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