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TMI BlogService Tax Return Preparer Scheme, 2009.X X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax Return Preparer Scheme, 2009. (2) It shall come into force from the date of its publication in the Official Gazette. (3) Save as otherwise provided in the Scheme, it shall be applicable to all assessees. 2 . Definitions. - In this Scheme, unless the context otherwise requires,- (a) "Act" means the Finance Act, 1994 (32 of 1994); (b) "Board" means the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963); (c) "Partner Organisation" means an organisation or agency selected by the Board and with whom an agreement has been entered into by the Board or the Resource Centre authorising it to act as Partner Organisation under this Scheme; (d) "Resource Centre" means ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (43 of 1961); or (b) any other Indian citizen having educational qualification referred to in paragraph 3 and desires to act as Service Tax Return Preparer: Provided that a person who is aged more than thirty-five years on the first day of October immediately preceding the day on which applications are invited shall not be eligible to apply; (2) Notwithstanding anything contained in this paragraph, the age restriction shall not apply to any person who has superannuated/retired from the Department of Customs and Central Excise; (3)The person applying to act as Service Tax Return Preparer shall indicate in the application form the preferences for centres where at training may be imparted to him; (4)The Partner Organisation shall, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reparer shall prepare and furnish the return to the Superintendent of Central Excise having jurisdiction over the assessee, or to such other person as may be directed by the Resource Centre with the approval of the Board and hand over the acknowledgement of having furnished the return to the concerned eligible person. 6. Duties and obligations of assessee. -An assesee opting to furnish his return under this Scheme shall- (a) give his consent to any Service Tax Return Preparer to prepare and furnish his return; (b) before verifying and signing the return, ensure that the facts mentioned in the return are true and correct; 7. Duties and obligations of the Service Tax Return Preparer.- The Service Tax Return Preparer shall- (a) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tivities which it is required to carry out under paragraph 4 of this Scheme. (4) The Partner Organisation shall maintain the profile of the Service Tax Return Preparers during their training and monitor their performance as Service Tax Return Preparers. (5)The Partner Organisation shall perform its functions to the satisfaction of the Resource Centre. (6)The Board may, on the recommendation of the Resource Centre, terminate the agreement with the Partner Organisation and may - (a) enter into an agreement with any other Partner Organisation; or (b) assign its functions to the Resource Centre, if in its opinion, the Partner Organisation has failed to perform its functions properly. 9. Incentive to Service Tax Return Preparers. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity, forgery or fraud; (vii) if he willfully attempts to furnish incorrect information in return (viii) if he is involved in any other irregularity which, in the opinion of the Chief Commissioner or the Commissioner of Central Excise, is grave in nature; (ix) if he fails to comply with the directions issued by the Resource Centre from time to time; (x) if he fails to upgrade his skills as required by the Resource Centre from time to time. (2) A Service Tax Return Preparer may continue to act as such, unless- (i) the Certificate issued to him under this Scheme is suspended or withdrawn by the Resource Centre; or (ii) this Scheme is withdrawn by the Board. 12. Responsibilities and functions of the Resource Centre. - (1) The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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