What is the process for Provisional Assessment in Service Tax?
Provisional Assessment
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Provisional Assessment in Service Tax: Steps Under Service Tax Rule 1994 & Central Excise Rules 2002 Explained A query was raised regarding the process for Provisional Assessment in Service Tax. The response outlined that it is governed by sub-rules of the Service Tax Rule 1994 and the Central Excise Rules, 2002. The steps include obtaining permission for provisional assessment from the jurisdictional Assistant Commissioner or Deputy Commissioner, filing a Memorandum in Form ST-3A, completing the assessment under provisional assessments, and determining the service tax payable or refund due upon final assessment. (AI Summary)