Provisional Assessment, Service Tax

[Harsh Jindal]

What is the process for Provisional Assessment in Service Tax?

Posts / Replies

[Pradeep Khatri]

This is subject to sub rule 4,5 and 6 of the service tax rule 1994 and provisions of Central Excise Rules, 2002 as amended time to time.

Steps:-

1. Seeking permission for provisional assessment from the juridictional AC/DC.
2. Filing of Memorandum in Form ST- 3A
3. Completion of Assessment under Provisional Assessments
4. Service Tax Payable or Refund due on Final Assessment.