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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 07/04/2015 i.e. after 27 months from the date of recording of statement for the recovery of tax against services provided by me during FY 2009-10.Is SCN time barred ?Please Guide.Thanksand regards.Vijesh Jaiswal - Reply By MARIAPPAN GOVINDARAJAN - Th .....

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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 invoked then the SCN has to be issued within 5 years from the date of knowledge of the department of the violations committed by the tax payer. In your case date of knowledge of the department is to be reckoned from 20.11.2012, the date on which you .....

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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 documents well within stipulated period.The authorities could not establish any disparity between statement-documents submitted by me and the information they had about my profile.Now on 07/04/2012, ST authorities served me the SCN against the same partic .....

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