7.1       Normally under self-assessment scheme, the service taxpayer himself assesses his tax liability and pays the same (a) for the period; and (b) by a date that has been stipulated. However, if an service taxpayer is not in a position to determine the service tax liability, say, for the reason that valuation or classification of taxable service or issue of admissibility of an exemption notification could not be determined (or any such other reason), he may opt for assessment of service tax on provisional basis after obtaining an order from jurisdictional Deputy Commissioner/ Assistant Commissioner, in terms of such order. The assessment in such case would continue to be provisional till the issue is finalized and upon such finalization if the tax liability arises more than what has been paid by the service taxpayer on provisional assessment basis, the service taxpayer would pay the differential amount along with applicable interest else, if the service tax paid on provisional assessment basis is more than the finalized service tax liability, the differential amount would be refunded by the department subject to provisions relating to refund of service tax.