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        Case ID :
        Service Tax

        Whether mere non filing of Memorandum in ST-3A means no provisional assessment has been made?

        2 April, 2015

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        18 - Provisional Assessment

        No. In the case of Hari Shankar Almal [2002 (4) TMI 4 - CEGAT, KOLKATA], it was held that the requirement of filing of memorandum in Form ST-3A is only for the purposes of giving a statement about the details of the dates between the Service Tax deposited and the Service Tax liable to be paid for each month. As such, it can be safely concluded that such a requirement is basically for the purposes of enabling the proper officer to make the correct final assessment.

        As such, simply because the appellant had not submitted the statement in Form ST-3A, it cannot be concluded that the assessments were not provisional, especially when the same have been finally assessed by the proper officer in January, 1998 at the request of the appellant.

        Non-filing of memorandum for provisional assessment is a procedural omission and does not negate provisional assessment. Non filing of the memorandum in Form ST 3A does not by itself negate the existence of a provisional assessment; the form serves to supply date wise details to enable the proper officer to make an accurate final assessment, and omission of that statement does not preclude that assessments were provisional, especially where the taxpayer later requests and the proper officer completes a final assessment.
                        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.

                              Non-filing of memorandum for provisional assessment is a procedural omission and does not negate provisional assessment.

                              Non filing of the memorandum in Form ST 3A does not by itself negate the existence of a provisional assessment; the form serves to supply date wise details to enable the proper officer to make an accurate final assessment, and omission of that statement does not preclude that assessments were provisional, especially where the taxpayer later requests and the proper officer completes a final assessment.


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