Access to registered premises — Empowerment of officers therefor - Service Tax - 6/2008

Access to registered premises Empowerment of officers therefor [Commissioner of Service Tax, Kolkata, Trade Notice No. 6/2008, dated 3-9- 2008] Attention of the trade and industry is invited to the Notification No. 45/2007, dated 28-12-07 wherein a new Rule 5A has been inserted in the Service Tax Rules, 1994 vide Service Tax (Sixth Amendment) Rules, 2007. According to the provisions of the said rule - "An officer authorized by the Commissioner in this behalf shall have access to any premises registered under these rules for the purpose of carrying out any scrutiny, verification and checks as may be necessary to safeguard the interest of revenue". 2. In exercise of the powers vested under Rule 5A of Service Tax Rules, 94 all officers of the rank of Inspector and above working in Service Tax Division-I, II and III of this Commissionerate are hereby authorized to discharge the powers provided under supra rule within their respective jurisdiction. 3. Further, officers of the rank of Inspector and above working in Audit (Hdqrs.) and SIV are also authorized to discharge the powers provided under the said Rule within the jurisdiction of this Commissionerate. 4. All the members of the Trade Associations and Chambers of Commerce and Industries are requested to bring the contents of the Trade Notice to the notice of their member constituents