Service tax return preparation: returns may be filed via authorised preparers; revised returns only if original filed through a preparer. Service tax returns may be prepared and furnished by an authorised Service Tax Return Preparer at the assessee's option; a revised return may not be filed through such a preparer unless the original return was furnished through a Service Tax Return Preparer. The preparer must submit the return to the jurisdictional Superintendent of Central Excise or to a person directed by the Resource Centre with Board approval and hand over the filing acknowledgement to the eligible person.
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 preparation: returns may be filed via authorised preparers; revised returns only if original filed through a preparer.
Service tax returns may be prepared and furnished by an authorised Service Tax Return Preparer at the assessee's option; a revised return may not be filed through such a preparer unless the original return was furnished through a Service Tax Return Preparer. The preparer must submit the return to the jurisdictional Superintendent of Central Excise or to a person directed by the Resource Centre with Board approval and hand over the filing acknowledgement to the eligible person.
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