Furnishing of Returns

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..... fee not exceeding 5 [twenty thousand rupees] rupees, for delayed furnishing of return,] as may be prescribed . 4 [(2) The person or class of persons notified under sub-section ( 2) of section 69, shall furnish to the Superintendent of the Central Excise, a return in such form and in such manner and at such frequency as may be prescribed.] ***************** Notes : 1. Sections 70 and 71 substituted .....

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..... n, such accounts, documents or other evidence as he may deem necessary for such assessment. (2) The Central Excise Officer, after considering such accounts, documents or other evidence, if any, obtained under sub-section (1) and after taking into account any relevant material which he has gathered, shall, by an order in writing, assess the value of the taxable service and the amount of service tax .....

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