Service Tax Return Preparer certification defines who may prepare service tax returns and the implementing roles. The Scheme defines a Service Tax Return Preparer as an individual issued a certificate and unique identification number by a Partner Organisation to prepare returns required under section 70 of the Finance Act, 1994, and sets out that the Board designates a Resource Centre and may enter into agreements with Partner Organisations to implement the Scheme, with undefined terms adopting meanings from the Act and the Service Tax Rules, 1994.
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 certification defines who may prepare service tax returns and the implementing roles.
The Scheme defines a Service Tax Return Preparer as an individual issued a certificate and unique identification number by a Partner Organisation to prepare returns required under section 70 of the Finance Act, 1994, and sets out that the Board designates a Resource Centre and may enter into agreements with Partner Organisations to implement the Scheme, with undefined terms adopting meanings from the Act and the Service Tax Rules, 1994.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
