Consent to return preparer required; assessee must verify and sign to ensure accuracy of the service tax return. An assessee electing to furnish a service tax return under the Scheme must consent to a Service Tax Return Preparer preparing and filing the return, and before verifying and signing the return must review it and ensure that the facts and particulars stated are true and correct, remaining responsible for the accuracy despite using a preparer.
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Provisions expressly mentioned in the judgment/order text.
Consent to return preparer required; assessee must verify and sign to ensure accuracy of the service tax return.
An assessee electing to furnish a service tax return under the Scheme must consent to a Service Tax Return Preparer preparing and filing the return, and before verifying and signing the return must review it and ensure that the facts and particulars stated are true and correct, remaining responsible for the accuracy despite using a preparer.
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