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Service Tax - Access to Registered Premises - Empowerment of Officers thereof
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.....2007 refers). 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 carrying out scrutiny, verification and checks as necessary to safeguard the government revenue. The said Rule 5A envisages that Commissioners are req....
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.... 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 Service Tax Rules, only after they are duly authorised in writing, in each case, by an officer not below the rank of concerned Assistant/Deputy Commiss....