Assessmet of service tax
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
07 December 2011
Plz tell me someone how assessment under service tax act is done. wheather same as income tax (i.e. first file ITR send ITO send u/s 143(1))
08 December 2011
Under service tax, department can do so by using section 14 of Central Excise Act, 1944 and Rule 5A of Service Tax Rules, 1944. If got something under the above section or provision then department may invoke section 73 in order to determine service tax liability and may also order special audit U/s 14AA of Central Excise, 1944.
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