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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Assessment in service tax: scope includes self assessment, reassessment, provisional and best judgement modes and interest determination.</h1> 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.

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