https://www.taxtmi.com/article/detailed?id=6310 Provisional assessment permits assessees unable to determine correct service tax at deposit time to request provisional payment on a specified value and to follow a procedural regime akin to central excise provisional assessment. The assessee must file a memorandum showing month wise differences between provisional deposits and actual liability in the prescribed return and supply documents when called upon. The department may complete final assessments after considering records and hearing the assessee, and interest applies to shortfalls determined on finalisation for periods beyond the succeeding month's due date. en-us Tue, 16 Jun 2015 08:34:36 +0530 Tue, 16 Jun 2015 08:34:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6310 Provisional assessment permits assessees unable to determine correct service tax at deposit time to request provisional payment on a specified value and to follow a procedural regime akin to central excise provisional assessment. The assessee must file a memorandum showing month wise differences between provisional deposits and actual liability in the prescribed return and supply documents when called upon. The department may complete final assessments after considering records and hearing the assessee, and interest applies to shortfalls determined on finalisation for periods beyond the succeeding month's due date. Articles Service Tax Tue, 16 Jun 2015 08:34:36 +0530 https://www.taxtmi.com/article/detailed?id=6310