Service Tax - Access to Registered Premises - Empowerment of Officers thereof

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....;           Rule 5 A 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). 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 ....

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....ile it is not necessary that Commissioners should authorise individual visits to taxpayer and a general authorisation 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 ....

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....ought to the notice of all constituent members of your trade associations. ANNEXURE - A PROFORMA OF THE REGISTER TO BE MAINTAINED IN THE COMMISSIONERATE / DIVISION FOR THE PURPOSE OF AUTHORISING THE OFFICERS IN TERMS OF RULE 5A OF THE SERVICE TAX RULES S.No. Name & designation of the officer (s) authorised to visit the taxpayer Name & address of the taxpayer proposed to be visite....