TaxTMI 
TaxTMI 
What is the process for Provisional Assessment in Service Tax?
Provisional Assessment
20 Aug 2012 
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Provisional assessment procedure requires jurisdictional permission, filing the prescribed memorandum and final assessment determining tax or refund.
Provisional Assessment permits temporary assessment of service tax liability subject to statutory procedural rules: obtain jurisdictional permission, file the prescribed memorandum in the specified form, undergo completion of assessment under provisional provisions, and await the final assessment which determines tax liability or entitlement to refund. (AI Summary)
Provisional Assessment permits temporary assessment of service tax liability subject to statutory procedural rules: obtain jurisdictional permission, file the prescribed memorandum in the specified form, undergo completion of assessment under provisional provisions, and await the final assessment which determines tax liability or entitlement to refund. (AI Summary)