Service Tax return preparer identification required: new rule mandates STRP identification, name and signature on returns. 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.