Maintenance and furnishing of records in service tax - reg.

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....nuary,2008 To, (1) The Director General (Audit) (2) The Director General of Service Tax, Mumbai (3) The Chief Commissioners of Central Excise & Service Tax (All) (4) The Commissioner of Service Tax (All) Madam/Sir, Subject : Maintenance and furnishing of records in service tax - reg. Rule 5 of the Service Tax Rules, 1994 prescribes, inter alia, that reco....

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....A has also been incorporated in the said Rules to prescribe that an officer authorized by the Commissioner shall have access to any premises registered under the Service Tax Rules for the purpose of carrying out any scrutiny, verification and checks as may be necessary to safeguard the interest of revenue and that the assessee shall provided, on demand, the specified records including trial balanc....

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....ge in the list (i.e.addition, deletion, modification in the types of records maintained) that had been furnished by the assessee. 4.  A copy of the list furnished by the assessee would be sent of the jurisdictional Superintendent to the audit section. 5.  The audit team or any other officer authorized by the Commissioner to visit the registered premises of an assessee sha....