Service tax return preparer scheme establishes a delegated framework under statutory powers, effective on Official Gazette publication. The Central Board of Excise and Customs, exercising powers under sub section (1) of section 71 of the Finance Act, 1994, notifies the Service Tax Return Preparer Scheme, 2009. The scheme takes effect upon publication in the Official Gazette and, except as otherwise provided in the scheme, applies to all assessees; its operative components are the short title, commencement provision, and general applicability.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Service tax return preparer scheme establishes a delegated framework under statutory powers, effective on Official Gazette publication.
The Central Board of Excise and Customs, exercising powers under sub section (1) of section 71 of the Finance Act, 1994, notifies the Service Tax Return Preparer Scheme, 2009. The scheme takes effect upon publication in the Official Gazette and, except as otherwise provided in the scheme, applies to all assessees; its operative components are the short title, commencement provision, and general applicability.
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