Category Archives: Service Tax Assessment and Procedure

Settlement commission under service tax

Settlement commission under service tax As per finance act, 1994, with effect from 28/05/2012 provision for settlement commission in section 31, 32,32A to 32P of central excise act ,1944 governing settlement mechanism in central excise has been made applicable to service tax by virtue of section 83. Settlement commission is another alternative channel for resolution… Read More »

Search and seizure provision under service tax

Search and seizure provision under service tax Finance Act, 2011, has empowered a Joint Commissioner (earlier Commissioner) to authorize a search under section 82 and the rights for execution of such search given to Superintendent. The service tax rules allow the officers to excess the registered premises of the taxpayer for carrying out scrutiny, verification… Read More »

Revision order under service tax

Revision order under service tax Revision of any decision or order under service tax –  if the commissioner of central excise officer is not satisfied with the order of his sub ordinate officer then he has the power to issue revision order in respect of decision or order by his sub ordinate. The adjudication order… Read More »

Assessment procedure under service tax

Assessment procedure under service tax Self assessment under service tax As per section 70 of finance act 1994,every assessee under service tax is required  to himself assess his tax liability as per provision of law on the services provided and  furnish the return  in prescribed manner and form to the superintendent of central excise. But… Read More »