Amends the Service Tax Rules, 1994 - furnishing of list of records maintained by an assessee and access to the registered premises

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..... INDIA , EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 45/2007 - Service Tax New Delhi , the 28th December, 2007 7 Pausa, 1929 (Saka) G.S.R. (E).- In exercise of the powers conferred by sub-sections (1) and (2) .....

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..... (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 .....

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..... or the audit party, as the case may be,- (i) the records as mentioned in sub-rule (2) of rule 5; (ii) trial balance or its equivalent; and (iii) the income-tax audit report, if any, under section 44AB of the Income-tax Act, 1961 ( 43 of 1961) , for the scrutiny of the officer or audit party, as the case may be.''. [F. No.137/26/2007-CX.4] (Ashima Bansal) Under .....

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