Audit Executive
271 Points
Posted on 03 February 2014
Service Tax Return Preparer” means any individual, who has been authorised to act as a Service Tax Return Preparer under the Scheme. He is not a government employee.
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.
Under the scheme the circumstances can be given under which the authorisation given to a Service Tax Return Preparer may be withdrawn.