What is the meaning of Assessment? What is the meaning of Assessee?

17 - Assessment

As per Rule 2(1)(b) of Service Tax Rules, 1994 -  "assessment" includes self-assessment of service tax by the assessee, reassessment, provisional assessment, best judgement assessment and any order of assessment in which the tax assessed is nil; determination of the interest on the tax assessed or reassessed.

As per Section 65B(12) of Finance Act, 1994 -  "assessee" means a person liable to pay tax and includes his agent.

Dated: 2-4-2015