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         Assessments
 

The assessment will be made half-yearly when the assessee files the half-yearly return in Form ST-3 in triplicate. The assessment shall be completed on the basis of the particulars furnished in the half-yearly return ST-3 and ST-3A, wherever submitted. The triplicate copy of the half-yearly return so assessed shall be sent to the assessee. In case where the Service Tax assessed is more than the service tax determined and paid by the assessee, the assessee shall pay the deficiency alongwith the amount of interest determined thereon within 10 days of the receipt of the copy of the half-yearly return from the Central Excise Officer. The assessee may also apply for refund whenever he has paid service tax more than the tax assessed.

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