Service tax return preparer scheme enables authorised individuals to file returns; best judgment assessment permits officer assessment after hearing. Establishes a Scheme empowering the Board to authorise individuals as Service Tax Return Preparers to prepare and furnish returns for specified persons, with prescribed qualifications, conduct, duties, authorisation terms and withdrawal procedures; and provides a Best Judgment Assessment procedure allowing a Central Excise Officer to require evidence and, after hearing the person, assess taxable service value and determine amounts payable or refundable when returns are not furnished or tax is not properly assessed.