https://www.taxtmi.com/acts?id=8525 The Board may frame a Scheme authorising individuals as Service Tax Return Preparer to prepare and furnish returns for specified persons, prescribing qualifications, training, code of conduct, duties, authorisation period and withdrawal conditions. If a person liable for service tax fails to furnish a return or to assess tax as required, the Central Excise Officer may require production of accounts and documents and, after considering relevant material and hearing the person, make a written assessment of the value of taxable service to the best of his judgment and determine amounts payable or refundable. en-us Fri, 29 Feb 2008 23:42:06 +0530 Sat, 01 Mar 2008 00:54:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=8525 The Board may frame a Scheme authorising individuals as Service Tax Return Preparer to prepare and furnish returns for specified persons, prescribing qualifications, training, code of conduct, duties, authorisation period and withdrawal conditions. If a person liable for service tax fails to furnish a return or to assess tax as required, the Central Excise Officer may require production of accounts and documents and, after considering relevant material and hearing the person, make a written assessment of the value of taxable service to the best of his judgment and determine amounts payable or refundable. Act-Rules Bill Fri, 29 Feb 2008 23:42:06 +0530 https://www.taxtmi.com/acts?id=8525