Information regarding records maintained by assessees - Service Tax - 3/JSR/2008

Commissioner of Central Excise, Jamshedpur Trade Notice No. 3/JSR/2008 (S.T.) dated 23-1-2008 Attention of the trade, industry and all concerned is invited to Notification No. 45/2007-Service Tax dated 28th December, 2007 substituting sub-rule 2 of rule 5 of the Service Tax Rules, 1994 , text of which is reproduced hereunder, (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 any service, whether taxable or exempted; (b) receipt or procurement of input services and payment for such input services; (c) receipt, purchase, manufacture, storage, sale, or delivery, as the case may be, in regard of inputs and capital goods; (d) other activities, such as manufacture and sale of goods, if any. (ii) all other financial records maintained by him in the normal course of business. ; (b) sub-rule (4) shall be omitted. All Trade Associations/Chambers of Commerce, members of RAC (both organized and SSI) falling within the jurisdiction of the Commissionerate of Central Excise, Jamshedpur are requested to bring the contents of this trade notice to the notice of their constituent members and others concerned.