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))

PUNEET GOYAL

PUNEET GOYAL (Expert)
Follow

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.

If u r satisfied by my reply then say thanks by clicking on "THANK USER".