Amends the Service Tax Rules, 1994 - furnishing of list of records maintained by an assessee and access to the registered premises

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....OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE                                 (DEPARTMENT OF REVENUE)             &....

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....rule shall be substituted, namely:-  "(2) Every assessee shall furnish to the Superintendent of Central Excise at the time of filing of return for the first time or the 31^st 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,- (a) providing  of a....

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....ecks as may be necessary to safeguard the interest of revenue. (2) Every assessee shall, on demand, make available to the officer authorised under sub-rule (1) or the audit party deputed by the Commissioner or the Comptroller and Auditor General of India, within a reasonable time not exceeding fifteen working days from the day when such demand is made, or such further period as may be allo....