Maintenance and furnishing of records in service tax - reg.

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..... 1) The Director General (Audit) (2) The Director General of Service Tax, Mumbai (3) The Chief Commissioners of Central Excise Service Tax (All) (4) The Commissioner of Service Tax (All) Madam/Sir, Subject : Maintenance and furnishing of records in service tax - reg. Rule 5 of the Service Tax Rules, 1994 prescribes, inter alia, that records (including computerized records) maintaine .....

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..... prescribe that an officer authorized by the Commissioner shall have access to any premises registered under the Service Tax Rules for the purpose of carrying out any scrutiny, verification and checks as may be necessary to safeguard the interest of revenue and that the assessee shall provided, on demand, the specified records including trial balance or the equivalent. It may be noted that this rul .....

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..... pes of records maintained) that had been furnished by the assessee. 4. A copy of the list furnished by the assessee would be sent of the jurisdictional Superintendent to the audit section. 5. The audit team or any other officer authorized by the Commissioner to visit the registered premises of an assessee shall give prior intimation to the assessee along with the list of documents that he re .....

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