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Issue ID : 4543
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Provisional Assessment

Date 20 Aug 2012
Replies1 Answers
Views 6183 Views
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What is the process for Provisional Assessment in Service Tax?

Service Tax
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Replied on Aug 21, 2012
1.

This is subject to sub rule 4,5 and 6 of the service tax rule 1994 and provisions of Central Excise Rules, 2002 as amended time to time.

Steps:-

  1. Seeking permission for provisional assessment from the juridictional AC/DC.
  2. Filing of Memorandum in Form ST- 3A
  3. Completion of Assessment under Provisional Assessments
  4. Service Tax Payable or Refund due on Final Assessment.

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