25 March 2013
PLEASE TELL ME THAT UPTO HOW MANY YEARS THE SERVICE TAX DEPARTMENT CAN CALL THE ASSESSEE FOR THE ASSESSMENT ....
FOR EXAMPLE : IF I GOT THJE NOTICE FROM THE DEPARTMENT FOR THE ASSESSMENT (CASE) FOR FIVE YEARS.AND I HAVE BEEN IN DEFAULT FOR 6 YEARS THEN WHETHER THE DEPARTMENT CAN CALL FOR 6 YEARS OR IS THERE ANY SPECIFIC LIMIT FOR ASSESSMENT . PLEASE REPLY FAST URGENT
26 March 2013
He can call for 6 years but Show Cause Notice can not be issued for period beyond 5 yrs, therefore demand is restricted upto 5 yrs from the date of Show Cause Notice (calculated from the return date).