Section 5(1) in Service Tax Return Preparer Scheme, 2009
(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:
