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    <title>Access to registered premises — Empowerment of officers therefor</title>
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      <description>An officer authorised under Rule 5A of the Service Tax Rules is empowered to access premises registered under these rules for scrutiny, verification and checks necessary to safeguard revenue. Inspectors and above in Service Tax Divisions I/II/III of the Pune III Commissionerate and in specified Headquarters units are authorised to exercise these powers within their jurisdictions.</description>
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