Duties and obligations of the Service Tax Return Preparer

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..... nish the return as specified in sub-paragraph (2) of paragraph 5; (d) hand over a copy of the return to the person whose return is prepared and furnished by him; (e) retain a copy of the acknowledgment of having furnished the return; (f) in respect of returns prepared and furnished by him maintain record of the following, namely:- (i) the name of assessees whose returns have been prepared .....

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