https://www.taxtmi.com/article/detailed?id=958 Whether a service provider may recover service tax paid under his own assessment by seeking refund without first challenging that assessment. The article explains that self assessment, completed by filing Form ST 3 and voluntary payment, does not create an adjudicatory order appealable under the statutory appeal mechanism. Where no assessment order or decision by a tax officer exists, the statutory appeal route is inapplicable and a taxpayer may press a refund claim rather than an appeal. en-us Thu, 23 Sep 2010 00:00:00 +0530 Fri, 24 Sep 2010 08:02:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=958 Whether a service provider may recover service tax paid under his own assessment by seeking refund without first challenging that assessment. The article explains that self assessment, completed by filing Form ST 3 and voluntary payment, does not create an adjudicatory order appealable under the statutory appeal mechanism. Where no assessment order or decision by a tax officer exists, the statutory appeal route is inapplicable and a taxpayer may press a refund claim rather than an appeal. Articles Service Tax Thu, 23 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=958