https://www.taxtmi.com/article/detailed?id=6327 Section 72 empowers the Central Excise Officer to make a best judgment assessment when a service-taxable person fails to file a return or fails in self-assessment; the officer may require production of accounts and documents, must consider all relevant material, give the person an opportunity of being heard, issue a written order determining taxable value and sums payable or refundable, and must base the estimate on evidence so that the assessment is reasonable and not arbitrary. en-us Thu, 02 Jul 2015 06:05:27 +0530 Thu, 02 Jul 2015 06:05:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6327 Section 72 empowers the Central Excise Officer to make a best judgment assessment when a service-taxable person fails to file a return or fails in self-assessment; the officer may require production of accounts and documents, must consider all relevant material, give the person an opportunity of being heard, issue a written order determining taxable value and sums payable or refundable, and must base the estimate on evidence so that the assessment is reasonable and not arbitrary. Articles Service Tax Thu, 02 Jul 2015 06:05:27 +0530 https://www.taxtmi.com/article/detailed?id=6327