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ADMINISTRATIVE PROCEDURE
ASSESSMENT :
SELF-ASSESSMENT/VERIFICATION/BEST JUDGMENT ASSESSMENT
:
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W.e.f. 16th July 2001, self-assessment
mechanism is in place i.e. assessee to himself assess
the service tax due on the services provided and furnish
the return. |
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|
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W.e.f. 10th September 2004, provision for verification
of service tax return is abolished. |
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(Section 71 deleted). |
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W.e.f. 10th September 2004, best judgment assessment
abolished. |
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