Narrate all those books and records, list of which is to be submitted in duplicate while filing return for the first time, required to be maintained by an assessee under the service tax law.

As per Rule 5(2) of Service Tax Rules 1994, Every assessee shall furnish to the Superintendent of Central Excise at the time of filing of return for the first time a list in duplicate, of- all the records prepared or maintained by the assessee for accounting of transactions in regard to: providing of any service, receipt or procurement of input services and payment for such input services; receipt, purchase, manufacture, storage, sale, or delivery, as the case may be, in regard of inputs and capital goods; other activities, such as manufacture and sale of goods, if any. all other financial records maintained by him in the normal course of business.