Service tax return preparer scheme enables authorised individuals to assist specified taxpayers in preparing and filing service tax returns. The Board may, by notification, frame a Scheme to authorise individuals as Service Tax Return Preparers to assist specified persons or classes in preparing and furnishing returns; the Scheme may prescribe authorisation period and manner, qualifications, training, code of conduct, duties and obligations, grounds for withdrawal of authorisation, and other necessary provisions to implement preparer-assisted return submission.
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 preparer scheme enables authorised individuals to assist specified taxpayers in preparing and filing service tax returns.
The Board may, by notification, frame a Scheme to authorise individuals as Service Tax Return Preparers to assist specified persons or classes in preparing and furnishing returns; the Scheme may prescribe authorisation period and manner, qualifications, training, code of conduct, duties and obligations, grounds for withdrawal of authorisation, and other necessary provisions to implement preparer-assisted return submission.
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