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As per Rule 2(1)(b) of Service Tax Rules, 1994 - "assessment" includes self-assessment of service tax by the assessee, reassessment, provisional assessment, best judgement assessment and any order of assessment in which the tax assessed is nil; determination of the interest on the tax assessed or reassessed.
As per Section 65B(12) of Finance Act, 1994 - "assessee" means a person liable to pay tax and includes his agent.
Assessment in service tax: scope includes self assessment, reassessment, provisional and best judgement modes and interest determination. Assessment for service tax includes self-assessment, reassessment, provisional assessment, best judgement assessment and any order where tax assessed is nil; it also includes determination of interest on assessed or reassessed tax. 'Assessee' means a person liable to pay the tax and includes the person's agent. of Press 'Enter' after typing page number.
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