specific records have been prescribed to be maintained by a Service Tax assessee. The records including computerised

Indian Service Tax

Records

(Q.5.1) Is there any statutory documents prescribed by the Govt. such as specified invoice proforma, specified registers etc. for use by the Service Providers?

Ans. No specific records have been prescribed to be maintained by a Service Tax assessee. The records including computerised data if any being maintained by an assessee as required under any other law in force, (e.g. Income Tax, Sales Tax) is acceptable to the Central Excise Department for the purpose of Service Tax.

(Q.5.2) From where do the Service Tax assessee get the Forms Viz. ST-l, ST -2 etc.?

Ans. The Forms are available on the website as well as with the jurisdictional Central Excise Commissionerates.

(Q.5.3) Can the Department ask for more information than what assessee is submitting to it in the forms ST-l and ST-3?

Ans. Yes, if required the Department can always ask for additional information.

[Source: Directorate of Publicity and Public Relations, Customs & Central Excise, New Delhi, October, 2003].