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[Cites 0, Cited by 0] [Section 5] [Entire Act]

Union of India - Subsection

Section 5(1) in The Service Tax Rules, 1994

(1)The records [**] [Omitted by Notification No. 05/2006-S.T. dated 01.03.2006.] including computerised data, [**] [Omitted by Notification No. 05/2006-S.T. dated 01.03.2006.] as maintained by an assessee in accordance with the various laws in force from time to time shall be acceptable.