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of <h1>Non-Filing of Form ST-3A Doesn't Negate Provisional Assessments; Final Assessment Still Possible by Officer's Request.</h1> The non-filing of a memorandum in Form ST-3A does not imply that no provisional assessment has been made. In a cited case, it was determined that the memorandum is intended to provide details on the dates of service tax deposits and liabilities, aiding the proper officer in making a final assessment. Therefore, the absence of this form does not negate the provisional nature of assessments, particularly when a final assessment has been conducted by the proper officer upon the appellant's request.
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