Section 74
Employee may transact business
ActIn forceProvision 100 of 124
Section 74
(1)
An employee of any person may transact business generally with any proper officer of service tax on behalf of such person.
(2)
A proper officer of service tax may refuse to transact business with such employee unless the person referred to under subsection (1)
identifies such employee to such proper officer of service tax as empowered to transact.