Service Tax 1994
71. Assessment.
(1) For the purpose of making an assessment under this Chapter, the Central
Excise Officer may serve on any person who has furnished a return under section
70, a notice requiring him to produce within such period as may be specified
therein, such accounts, documents or other evidence as he may deem necessary
for such assessment.
(2) The Central Excise Officer, after considering such accounts, documents or
other evidence, if any, obtained under sub-section (1) and after taking into
account any relevant material which he has gathered, shall, by an order in
writing, assess the value of the taxable service and the amount of service tax
payable on the basis of such assessment
Back