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.