https://www.taxtmi.com/article/detailed?id=2107 Best judgement assessment empowers a Central Excise Officer to estimate the value of taxable service and determine sums payable or refundable when a person fails to furnish a return or, having furnished one, fails to assess tax; the officer may require production of accounts and documents, must consider all relevant material, record the assessment in writing, and act only after granting an opportunity of being heard. en-us Sun, 14 Apr 2013 12:59:46 +0530 Mon, 15 Apr 2013 11:40:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=2107 Best judgement assessment empowers a Central Excise Officer to estimate the value of taxable service and determine sums payable or refundable when a person fails to furnish a return or, having furnished one, fails to assess tax; the officer may require production of accounts and documents, must consider all relevant material, record the assessment in writing, and act only after granting an opportunity of being heard. Articles Service Tax Sun, 14 Apr 2013 12:59:46 +0530 https://www.taxtmi.com/article/detailed?id=2107