Records

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....irst time or the 31st day of January, 2008, whichever is later, a list in duplicate, of-      (i)   all the records prepared or maintained by the assessee for accounting of transactions in regard to,-          ^7[(a) providing of any service;]            (b)  r....

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....s branch offices. ^3(3) All such records shall be preserved at least for a period of five years immediately after the financial year to which such records pertain. ^3(4) ^6Omitted ^8[(4) Records under this rule may be preserved in electronic form and every page of the record so preserved shall be authenticated by means of a digital signature.    (5) The Board may,....

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....rule, "registered premises" includes all premises or offices from where an assessee is providing taxable services.     -------------------------------- Note : 1. The word "quarterly" has been omitted vide Notification No. 54/98 dated 7/10/1998 2. For the words "Central Excise Officer ", the words "Superintendent of Central Excise" has been substituted vide Notification ....

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.... 6. Has been Omitted vide Notification No. 45/2007 dated 28/12/2007 before it was read as, "Every assessee shall make available, at the registered premises, at all reasonable time, such records as mentioned in sub-rule (3), for inspection and examination by the Central   Excise   Officer   authorised   in   writing   by   ....