What are the prescribed records to be maintained by me as a service provider?
Records (including computerized data) as maintained by you in accordance with various laws in force from time to time are acceptable. However, every service provider in terms of Rule 5(2) of Service Tax Rules, 1994 is required to furnish to the jurisdictional Superintendent of Service Tax/jurisdictional Superintendent of Central Excise, a list of all accounts maintained by the assessee in relation to Service Tax including memorandum received from his branch offices at the time of filing his return for the first time.
