Last day to issue SCN and Order for F.Y. 2015-16

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..... Hello, Can you please tell me the last day of issue of Service Tax Show Cause Notice and Order for FY 2015-16? My SCN is dated 27-09-2020 while order is dated 15.11.2023 - Reply By KASTURI SETHI - The Reply = What is the date of filing ST-3 return for the period from April, 15 to Sept.16 and Oct.15 to March, 16 ? - Reply By KASTURI SETHI - The Reply = Dear Querist, Regarding the time l .....

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..... imit for adjudication of SCN, go through the following information :- (i) TIME LIMIT FOR ADJUDICATION Section 73 (4B) of the Finance Act, 1994 [(4B) The Central Excise Officer shall determine the amount of service tax due under sub-section (2) (a) within six months from the date of notice where it is possible to do so, in respect of cases [falling under] sub-section (1); .....

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..... (b) within one year from the date of notice, where it is possible to do so , in respect of cases falling under the proviso to sub-section (1) or the proviso to sub-section (4A)]. The wording, Where it is possible to do so ' is a hurdle for you. (2) Adjudication Time limit for finalisation of Circular No. 20/92-CX.6, dated 21-12-1992 Board's circulars have no statu .....

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..... tory force. Instructions are also directory only. 3. De facto , time limit for adjudication does not exist. 4. There are so many instances where SCNs have been adjudicated after a gap of 15-20 years from the date of SCN. - Reply By KASTURI SETHI - The Reply = As per Section 73 (6) of the Finance Act , the SCN is NOT time-barred. - Last day to issue SCN and Order for F.Y. 201 .....

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..... 5-16 - Query Started By: - Vineet Agrawal Dated:- 10-2-2024 Last Replied Date:- 12-2-2024 Service Tax - Got 3 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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