https://www.taxtmi.com/notifications?id=277 Notification No. 5/2001 amends the Service Tax Rules, 1994 by broadening the definition of assessment to include self-assessment, reassessment, provisional and best-judgement assessments and interest determinations; expanding telecommunication and insurance-related service definitions to include insurance agent services; substituting officer designations with Superintendent/Assistant/Deputy Commissioner; permitting provisional payment and provisional assessment procedures (excluding bond execution); deeming the taxable value of insurance agent services to be the gross commission or fee paid; and updating Forms ST-1 and ST-7 and appeal documentation requirements. en-us Mon, 09 Jul 2001 00:00:00 +0530 Thu, 12 Jan 2012 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=277 Notification No. 5/2001 amends the Service Tax Rules, 1994 by broadening the definition of assessment to include self-assessment, reassessment, provisional and best-judgement assessments and interest determinations; expanding telecommunication and insurance-related service definitions to include insurance agent services; substituting officer designations with Superintendent/Assistant/Deputy Commissioner; permitting provisional payment and provisional assessment procedures (excluding bond execution); deeming the taxable value of insurance agent services to be the gross commission or fee paid; and updating Forms ST-1 and ST-7 and appeal documentation requirements. Notifications Service Tax Mon, 09 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/notifications?id=277