SERVICE TAX ASSESSMENTS :

There are three types of assessments under service tax ,namely

• Every person liable to pay service tax shall himself assess the taxes due on the services provided by him and file a return in prescribed Form ST-3.
• If an assessee is unable to correctly estimate, at the time of the deposit, the actual amount of service tax for any month or quarter, he may request in writing to concerned Central Excise Authority for making payment of service tax on provisional basis.
• Best Judgement Assessment can be initiated by the central excise departmental authority in the following cases-

— A person liable to pay service tax fails to furnish the return.

— He furnishes the return ,but fails to assess the tax in accordance with the provisions of Finance Act ,1994.