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5. Preparation of and furnishing the service tax return by the Service Tax Return Preparer.-
(1) Any assessee, may at his option furnish his return after getting it prepared through a Service Tax Return Preparer:
Provided that an assessee shall not furnish a revised service tax return under rule 7B of the rules through a Service Tax Return Preparer unless he has furnished the original return through such or any other Service Tax Return Preparer: (2) The Service Tax Return Preparer 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. |
