https://www.taxtmi.com/manuals?id=122 Service providers must self-assess and pay service tax for each period, but authorised officers retain powers to access registered premises, demand production of records and audit reports for verification, and to invoke summons and recovery provisions; where returns are missing or inaccurate authorities may make best-judgment assessments, subject to time limits and extended limitation in cases of fraud or suppression. en-us Sat, 19 Jan 2008 23:16:00 +0530 Tue, 02 Aug 2016 17:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=122 Service providers must self-assess and pay service tax for each period, but authorised officers retain powers to access registered premises, demand production of records and audit reports for verification, and to invoke summons and recovery provisions; where returns are missing or inaccurate authorities may make best-judgment assessments, subject to time limits and extended limitation in cases of fraud or suppression. Manuals Service Tax Sat, 19 Jan 2008 23:16:00 +0530 https://www.taxtmi.com/manuals?id=122