Access to registered premises — Empowerment of officers therefor

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..... 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". .....

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