Information regarding records maintained by assessees

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..... e 5 of the Service Tax Rules, 1994 , text of which is reproduced hereunder, (2) Every assessee shall furnish to the Superintendent of Central Excise at the time of filing of return for the first time or the 31 st day of January, 2008, whichever is later, a list in duplicate, of - (i) all the records prepared or maintained by the assessee for accounting of transactions in regard to,- .....

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