2004 (10) TMI 14

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.... (Appeals). 2.Briefly the facts are that the respondents were allowed to follow the provisional assessment procedure vide letter dated 12-1-1998 in which they were directed to pay the service tax provisionally and to file details of the service tax payable on monthly basis. The respondents intimated on 28-5-1998 that through oversight they did not pay the service tax to the full extent. The ser....

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....ls) erred in holding that Section 11AB of the Central Excise Act is applicable to service tax that Service tax is governed by the provisions in the Finance Act, 1944; that in terms of Section 83 of the Finance Act, the provisions of Section 11AB of the Central Excise Act 1944 or Rule 9B of the Central Excise Rules 1944 are not applicable to Service Tax and that under Section 75 of the Finance Act,....

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....vides that when an assessee is unable to correctly estimate the actual amount payable for any particular month or quarter, he may make a request in writing to the Central Excise officer to make a provisional assessment of the tax on the basis of the amount deposited and the officer may on receipt of such request order provisional assessment of tax and where the officer makes provisional assessment....