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2018 (7) TMI 1719 - AT - Service TaxRelevant date for issuance of SCN - filing of returns - Extended period of limitation - proviso to Section 73(1) of the Finance Act, 1994 - Held that:- The due date for filing ST-3 becomes the relevant date and in the case of the ST-3 Return due for the period April to September, 2011, the last date was extended repeatedly from 25th October, 2011 to 6/01/2012 - the relevant date is to be considered as 06/01/2012 and hence even within the normal time limit of 18 months, the demand covering the period April to September 2011 will also get included in the demand - appeal allowed - decided in favor of Revenue.
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