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This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

08 January 2011 Is there any abatement for the health service ?
When will the assessment take place, what is provisional assessment ?

CA Shailesh Kumar Bhagat

CA Shailesh Kumar Bhagat (Expert)

08 January 2011 No abatement is applicable on this service.

Under service tax self assessment apply.

Message likes : 1 times

Querist : Anonymous

Querist : Anonymous (Querist)

11 January 2011 sir,
what is meant by self assessement ?

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

21 July 2025 Sure! Here’s a simple explanation for you:

What is Self-Assessment in Service Tax?
Self-assessment means that you, as a taxpayer, calculate the service tax you owe on your own based on the services you have provided or received. You are responsible for:

Determining whether your service is taxable.

Calculating the correct amount of service tax payable.

Filing your service tax return and paying the tax by the due date.

The tax department does not automatically assess or decide your tax liability before you file; instead, you declare it yourself.

What is Provisional Assessment?
Provisional assessment is when the service tax authorities allow you to pay service tax on an estimated value when the exact value cannot be determined immediately. Later, once the correct value is known, the final assessment is done and adjustments are made.

This is helpful when the service value depends on future events or when the value is not immediately ascertainable.

Summary:
Self-assessment: You calculate and pay your tax yourself.

Provisional assessment: You pay tax on an estimated basis, which is finalized later by authorities.

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