Section 71 of the Finance Act, 1994 – Scheme for submission of returns through Service tax preparers – Amendment in Service Tax Return Preparer Scheme, 2009

Notification No. 44/2010-Service Tax, dated 20-7-2010

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, makes the following amendment in the Service Tax Return Preparer Scheme, 2009, namely : –

In the Service Tax Return Preparer Scheme, 2009, in paragraph 4, –

(a)   proviso to sub-paragraph (1) shall be omitted;

(b)   sub-paragraph (2) shall be omitted.