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<h1>Understanding Service Tax Assessment: Self-Assessment, Reassessment, and More Under Service Tax Rules, 1994.</h1> Assessment refers to the process of evaluating service tax, which includes self-assessment by the taxpayer, reassessment, provisional assessment, best judgment assessment, and any assessment order where no tax is assessed. It also involves determining interest on the assessed or reassessed tax. An assessee is defined as a person responsible for paying the tax, including their agent, as per the Service Tax Rules, 1994, and the Finance Act, 1994.