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Rule 5.Records. 

( 1 ) The records including computerised data as maintained by an assessee in accordance with the various laws in force from time to time shall be acceptable.

( 2 ) Every assessee shall furnish to the Superintendent of Central Excise at the time of filing his return for the first time a list of all accounts maintained by the assessee in relation to service tax including memoranda received from his branch offices.

(3) All such records shall be preserved at least for a period of five years immediately after the financial year to which such records pertain. 

(4) Every assessee shall make available, at the registered premises, at all reasonable time, such records as mentioned in sub-rule (3), for inspection and examination by the Central Excise Officer authorised in writing by the jurisdictional Assistant Commissioner or Deputy Commissioner of Central Excise, as the case may be, or, by the audit party deputed by the Comptroller and Auditor General of India.

Explanation. - For the purposes of this rule, “registered premises” includes all premises or offices from where an assessee is providing taxable services.

 

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