Service Tax - access to registered premises - empowerment of officers

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.... that Rule 5A was inserted in the Service Tax Rules, 1994, vide Service Tax (Sixth Amendment) Rules, 2007 (Notification No.45/2007-ST dated 28.12.2007 refers). Your attention is also drawn to the instructions issued by the Board vide F.No.137/26/2007-CX.4 dated 01.01.2008 in this regard. The service tax rules were amended to allow the officers to access the registered premises of the taxpayer for ....

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....individual visits to taxpayer and a general authorization can be granted, however, for each visit to the premises of the taxpayer, permission must be given in writing by an officer not below the rank of Assistant/Deputy Commissioner . 3. It has been decided that, henceforth officers above the rank of Inspectors should be allowed access to the premises of tax payers in terms of Rule 5A of the Serv....