Service Tax - Draft format of list of records to be submitted with the Superintendent of Central Excise / Service Tax under rule 5

In terms of Rule 5 of Service Tax Rules, 1994 as amended by notification no. 45/2007 ST dated 28-12-2007, every assessee is required to submit a list of records in duplication to the Superintendent of Central Excise maintained for the purpose mentioned in rule said rule.

The list is to be submitted on or before 31-1-2008 where the assessee is already registered with the service tax department and filed ST-3 return earlier.

Otherwise, the list is to be submitted with the first ST-3 return.

We have received numerous calls from various sections and therefore decided to put provide a copy of sample letter to be submitted with the Superintended of Central Excise.

You may amend, modify or delete the contents of letter as per your actual records and status.

(In case there is no manufacturing activity)

Dated:_________

To

The Superintendent

Central Excise / Service Tax

Range_____ Division

Address_____

Dear Sir,

Sub:     Submission of list of records under rule 5 of the Service Tax Rules, 1994

Ref:     Service Tax Registration No.......

For the purpose of rule 5 of the Service Tax Rules, 1994 as amended by notification no. 45/2007 ST dated 28-12-2007, we are submitting the list of records maintained by as follows:

1     Register for Services being provided, realization of money against such services and payment of service tax in Excel Work Sheet.

2     Register for availing Cenvat Credit on input Services including details of bills, details of making payment against such bills and utilization thereof in Excel Work Sheet.

3     Register for availing Cenvat Credit on Inputs and Capital Goods, including details of bills, receipts of such goods, movement of such goods etc. in Excel Work Sheet.

4     Cash Book.

5     Bank Books

6     General Ledgers

7     Trial Balance / Balance Sheet

8     Audit Report

9     Account Books are being maintained on Tally / Busy / SAP (ERP) package

 Thanking you

Yours truly,

For_________

(Authorized Signatory)

(In case an assessee is providing services as well as engaged in manufacturing activity)

Dated:_________

To

The Superintendent

Central Excise / Service Tax

Range_____ Division

Address_____

Dear Sir,

Sub:     Submission of list of records under rule 5 of the Service Tax Rules, 1994

Ref:     Service Tax Registration No.......

For the purpose of rule 5 of the Service Tax Rules, 1994 as amended by notification no. 45/2007 ST dated 28-12-2007, we are submitting the list of records maintained by as follows:

1     Register for Services being provided, realization of money against such services and payment of service tax in Excel Work Sheet.

2     Register for availing Cenvat Credit on input Services including details of bills, details of making payment against such bills and utilization thereof in Excel Work Sheet.

3  &nbs