Best judgment assessment.

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..... to pay service tax, (a) fails to furnish the return under section 70; (b) having made a return, fails to assess the tax in accordance with the provisions of this Chapter or rules made thereun .....

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..... nt and determine the sum payable by the assessee or refundable to the assessee on the basis of such assessment.] ************ Notes : 1. Inserted by Finance Act, 2008 w.e.f. 10- .....

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