Scheme for submission of returns through Service Tax Return Preparers [Section 71]:

Section 71 provides for the scheme for submission of returns through Service Tax Returns Preparers. 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.

This section empowers the Central Board of Excise and Customs (Board) to 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.

“Service Tax Return Preparer” means any individual, who has been authorised to act as a Service Tax Return Preparer under the Scheme framed under this section. “Person or class of persons” means such person, as may be specified in the Scheme, who is required to furnish a return required to be filed under section 70.

Note: CBEC has framed the Service Tax Return Preparer Scheme, 2009 notified through Notification 7/2009 ST dated 03.02.2009.