Insertion of Section 71 and 72 - Scheme for submission of Returns through Service Tax Preparers and Best Judgment Assessment - Finance Act, 1994

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...., frame a Scheme for the purposes of enabling any person or class of persons to prepare and furnish a return under section 70, and authorise a Service Tax Return Preparer to act as such under the Scheme. (2) A Service Tax Return Preparer shall assist the person or class of persons to prepare and furnish the return in such manner as may be specified in the Scheme framed under this section. (3) Fo....

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....rvice Tax Return Preparer; (d) the duties and obligations of the Service Tax Return Preparer; (e) the circumstances under which the authorisation given to a Service Tax Return Preparer may be withdrawn; (f) any other matter which is required to be, or may be, specified by the Scheme for the purposes of this section. 72. If any person, liable to pay service tax,— (a) fails to furnish the ret....