Certificate withdrawal for service tax return preparers follows prescribed professional misconduct and compliance grounds, enabling suspension or cancellation. The Resource Centre may warn and may cancel or suspend a Service Tax Return Preparer's certificate for specified deficiencies and misconduct, including failure to give a copy of the return to the assessee, failure to sign the return, omission of name or unique identification number, incorrect entry of information provided by the assessee, repeated computation errors, financial irregularity, forgery, willful provision of incorrect information, grave irregularities as determined by the Chief Commissioner or Commissioner of Central Excise, failure to comply with Resource Centre directions, and failure to upgrade required skills.
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.
Certificate withdrawal for service tax return preparers follows prescribed professional misconduct and compliance grounds, enabling suspension or cancellation.
The Resource Centre may warn and may cancel or suspend a Service Tax Return Preparer's certificate for specified deficiencies and misconduct, including failure to give a copy of the return to the assessee, failure to sign the return, omission of name or unique identification number, incorrect entry of information provided by the assessee, repeated computation errors, financial irregularity, forgery, willful provision of incorrect information, grave irregularities as determined by the Chief Commissioner or Commissioner of Central Excise, failure to comply with Resource Centre directions, and failure to upgrade required skills.
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