Section 2(1)(b) in The Service Tax Rules, 1994

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Union of India - Subsection

Section 2(1)(b) in The Service Tax Rules, 1994

(b)[ "assessment" includes self-assessment of service tax by the assessee, reassessment, provisional assessment, best judgment assessment and any order of assessment in which the tax assessed is nil; determination of the interest on the tax assessed or reassessed;] [Substituted (w.e.f. 16.07.2001) by M.F. (D.R.) Notification No. 5/2001-ST, dated 09.07.2001.]

(bb)[ "banking company" has the meaning assigned to it in clause (a) of section 45A of the Reserve Bank of India Act, 1934 (2 of 1934); [Inserted (w.e.f. 1.07.2012) by Notification No. 36/2012-Service Tax, dated 20.06.2012.]

(bc)"body corporate" has the meaning assigned to it in clause (7) of section 2 of the Companies Act, 1956 (1 of 1956);

(bd)"financial institution" has the meaning assigned to it in clause (c) of section 45-I of the Reserve Bank of India Act, 1934 (2 of 1934);"]

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Union of India - Subsection

Section 2(1)(b) in The Service Tax Rules, 1994