https://www.taxtmi.com/caselaws?id=353691 The Tribunal upheld the finalization of the provisional Service Tax assessment for the year 2005-2006 by the Jurisdictional Assistant Commissioner. It was determined that the Superintendent's endorsements did not constitute proper finalization as per the law, emphasizing that finalization of provisional assessments should be handled by the Assistant/Deputy Commissioner. Despite a belated finalization process, the Tribunal found no grievance as the correct tax liability was confirmed without additional burden on the appellants. The appeal was dismissed, highlighting the significance of appropriate authority involvement and timely finalization procedures. en-us Tue, 28 Nov 2017 00:00:00 +0530 Fri, 27 Apr 2018 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353691 The Tribunal upheld the finalization of the provisional Service Tax assessment for the year 2005-2006 by the Jurisdictional Assistant Commissioner. It was determined that the Superintendent's endorsements did not constitute proper finalization as per the law, emphasizing that finalization of provisional assessments should be handled by the Assistant/Deputy Commissioner. Despite a belated finalization process, the Tribunal found no grievance as the correct tax liability was confirmed without additional burden on the appellants. The appeal was dismissed, highlighting the significance of appropriate authority involvement and timely finalization procedures. Case-Laws Service Tax Tue, 28 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353691