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[Cites 0, Cited by 0] [Section 10] [Entire Act]

Union of India - Subsection

Section 10(2) in The Service Tax Rules, 1994

(2)A large taxpayer, on demand, may be required to make available the financial, stores and CENVAT credit records in electronic media, such as, compact disc or tape for the purposes of carrying out any scrutiny and verification, as may be necessary.