Where any service tax has not been LEVIED or paid or has been short-levied or short-paid or erroneously refunded, the PERSON chargeable with the service tax, or the person to whom such tax refund has erroneously been made, may pay the amount of such service tax on the BASIS of his own ascertainment thereof, or on the basis of tax ASCERTAINED by a Central Excise/Service Tax Officer before service of notice on him and inform the Central Excise/Service Tax Officer of such payment in writing.

Where any service tax has not been levied or paid or has been short-levied or short-paid or erroneously refunded, the person chargeable with the service tax, or the person to whom such tax refund has erroneously been made, may pay the amount of such service tax on the basis of his own ascertainment thereof, or on the basis of tax ascertained by a Central Excise/Service Tax Officer before service of notice on him and inform the Central Excise/Service Tax Officer of such payment in writing.