https://www.taxtmi.com/acts?id=8712 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. en-us Fri, 02 May 2008 10:16:35 +0530 Fri, 02 May 2008 10:16:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=8712 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. Act-Rules F. Acts / Amendment Acts Fri, 02 May 2008 10:16:35 +0530 https://www.taxtmi.com/acts?id=8712