11. Withdrawal of certificate given to the Service Tax Return Preparer.- (1) The Resource Centre may warn a Service Tax Return Preparer for the deficiencies in his work and his misconduct, and may proceed for cancellation of his certificate in any one or more of the following circumstances, namely,-

i) if he fails to give a copy of the return to the assessee;

ii) if he prepares a return but fails to affix his signature thereon;

iii) if he fails to furnish his name and unique identification number in the return prepared by him;

iv) if he fails to enter any information made available to him by the assessee, correctly in the return prepared by him;

v) if he makes repeated mistakes relating to computation of service tax in the returns prepared by him;

vi) if he is engaged in any financial irregularity, forgery or fraud;

vii) if he willfully attempts to furnish incorrect information in return;

viii) if he is involved in any other irregularity which, in the opinion of the Chief Commissioner or the Commissioner of Central Excise, is grave in nature;

ix) if he fails to comply with the directions issued by the Resource Centre from time to time;

x) if he fails to upgrade his skills as required by the Resource Centre from time to time.

(2) A Service Tax Return Preparer may continue to act as such, unless

i) the Certificate issued to him under this Scheme is suspended or withdrawn by the Resource Centre; or

ii) this Scheme is withdrawn by the Board.