Self-assessment memorandum requires declarant to affirm service tax assessment, payment and interest compliance and attach interest worksheet. Substitution in Form ST-3 establishes a Self-Assessment Memorandum whereby the assessee or authorised representative must declare that return particulars match records, that service tax has been correctly assessed and paid under the Act and rules, and that duty was paid within the prescribed time or, if delayed, that interest leviable under the statute has been deposited; a worksheet of interest calculation is to be attached, and signature, date and acknowledgement provisions are prescribed.
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Provisions expressly mentioned in the judgment/order text.
Self-assessment memorandum requires declarant to affirm service tax assessment, payment and interest compliance and attach interest worksheet.
Substitution in Form ST-3 establishes a Self-Assessment Memorandum whereby the assessee or authorised representative must declare that return particulars match records, that service tax has been correctly assessed and paid under the Act and rules, and that duty was paid within the prescribed time or, if delayed, that interest leviable under the statute has been deposited; a worksheet of interest calculation is to be attached, and signature, date and acknowledgement provisions are prescribed.
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