Registers under Service tax rules

This query is : Resolved

varun gupta (Querist)
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12 June 2009 In Excise, an assessee is required to maintain few statutory registers like Daily Stock A/c, RG 23A etc. Does Service Tax also requires an assessee to maintain any such records?

Jitender

Jitender (Expert)
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12 June 2009 it does not prescibe any specific books to be maintained.

varun gupta

varun gupta (Querist)
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13 June 2009 Jitender, I think that Excise has prescribed compulsary maintenance of some registers like Daily Stock A/c , PLA etc!

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SIDDHARTHA SANKAR ROY

SIDDHARTHA SANKAR ROY (Expert)
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14 June 2009 Registers like DSA or RG-23 A or C are no longer statutory documents anymore in excise.

In case of service tax the Act/Rules do not prescribe any register. The asseessee is free maintain the required informations in his own format.