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        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.

        <h1>Service Tax return preparer identification required: new rule mandates STRP identification, name and signature on returns.</h1> The amendment inserts a new item in Form ST-3 requiring that, where a return is prepared by a Service Tax Return Preparer (STRP), the filer must furnish the STRP's Identification Number, the Name of the STRP, and the Service Tax Return Preparer's signature; the rules are made under section 94 of the Finance Act, 1994 and commence on publication in the Official Gazette.

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