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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Service Tax Return Preparer Scheme, 2009: Key Definitions and Roles Under Section 70 of the Finance Act, 1994</h1> The Service Tax Return Preparer Scheme, 2009, outlines key definitions relevant to its implementation. The 'Act' refers to the Finance Act, 1994, while the 'Board' is the Central Board of Excise and Customs. A 'Partner Organisation' is an agency authorized by the Board to assist under this scheme. The 'Resource Centre' is designated by the Board to manage the scheme. A 'return' is the document required under section 70 of the Act, and 'rules' refer to the Service Tax Rules, 1994. A 'Service Tax Return Preparer' is an individual certified to prepare tax returns under the scheme.
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