Service Tax Return Preparer Scheme, 2009

[Notification No. 7/2009 - S.T. dated 03-02-2009 as amended by Notification No. 44/2010- S. T. dated 20-07-2010]

In exercise of the powers conferred by sub-section (1) of section 71 of the Finance Act, 1994 (32 of 1994), the Central Board of Excise and Customs hereby frames the following scheme, namely : -

1. Short title, commencement and application.- (1) This scheme may be called the Service Tax Return Preparer Scheme, 2009.

(a) It shall come into force from the date of its publication in the Official Gazette.

(b) Save as otherwise provided in the Scheme, it shall be applicable to all assessees.