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Time limitation Service tax SCN

Service Tax - Started By: - Vijesh Jaiswal - Dated:- 26-4-2015 Last Replied Date:- 29-4-2015 - Dear Sir,I have following query:My Statement recorded on 20/11/2012. I submitted all the documents as asked by Service Tax authorities. They issued SCN on .....

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e Reply = The time limit for issue for show cause notice is 18 months from the relevant date. If there is fraud, misrepresentation involved the time limit is extended to 5 years. The demand details for the period shown in the show cause notice may be .....

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invoked then the SCN has to be issued within 18 months from the date of knowledge of the department of the violations committed by the tax payer. If fraud, willful misstatement, suppression of facts with intent to evade payment of service tax etc is .....

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statement was recorded. After 20.11.2012 the department cannot invoke suppression of fact for issuing SCN invoking the extended period of five years. for the period after 20.11.2012 the department has to issue SCN within 18 months. - Reply By Vijesh .....

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d documents as asked by authorities.After my statement on date 20/11/2012, they sent me letters and asked details of FY 2012-13 and FY 2013-14 on dates 10/03/2014 and on date 27/11/2014 respectively.I replied their both letters and supplied all docum .....

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ular work contract I had executed during FY 2009-10.Kindly advice me in view of above circumstances.Thanks for the precious time spent by both of you for replying my query.Vijesh Jaiswal - Reply By MUKUND THAKKAR - The Reply = Sir,you had done any co .....

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The Reply = Sir, Normally no time limit is stipulated in finance Act, 1994 or Service Tax Rules, 1994 for issuing show cause notice. Some High Courts have held that the SCN should be issued as soon as possible on completion of investigation. Since t .....

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However demand can be made as already indicated by me. - Reply By S R AGRAWAL - The Reply = In the circumstances, the department must have necessarily alleged Fraud, Collusion, Willful Misstatement or suppression of facts or violation of provisions o .....

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