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        Service Tax

        Para 10 - Maintenance of particulars relating to Service Tax Return Preparers

        Service Tax Return Preparer Scheme, 2009

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        Maintenance of particulars requires the Resource Centre to record or direct partner organisations and to issue instructions to preparers. The Resource Centre must maintain, or direct a Partner Organisation to maintain, the particulars for each Service Tax Return Preparer necessary to assess performance, and may issue instructions to Service Tax Return Preparers to enable administrative supervision and compliance monitoring.
                          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.

                                Maintenance of particulars requires the Resource Centre to record or direct partner organisations and to issue instructions to preparers.

                                The Resource Centre must maintain, or direct a Partner Organisation to maintain, the particulars for each Service Tax Return Preparer necessary to assess performance, and may issue instructions to Service Tax Return Preparers to enable administrative supervision and compliance monitoring.


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