Access to registered premises — Empowerment of officers therefor - Service Tax - 03/2008

Commissioner of Central Excise, Pune-III Trade Notice No. 3/2008-S.T. dated 17-3-2008 Attention of the trade and industry is invited to Notification No. 45/2007-Service Tax, dtd. 28-12-2007 wherein a new Rule 5A have been inserted in the Service Tax Rules, 1994 vide Service Tax (Sixth Amendment) Rules, 2007. According to the provisions of 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 , all C. Excise officers of the rank of the Inspector and above working in Service Tax Divisions-I/II/III of Pune-III Commissionerate are hereby authorized to discharge the powers provided under supra rule within their respective jurisdiction. 3. Further, officers of the rank of the Inspector and above working in Hdqrs Audit, Headquarters Preventive Unit and Survey Intelligence Verification Units of Service Tax Division I/II/III of this Commissionerate are also authorized to discharge the powers provided under the said rule, within the jurisdiction of this Commissionerate. 4. All the members of 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.