Five years to be count from the "relevant date". See the definition of "relevant date" it covers many aspects. one of them is relevant date is date of filing of return.
Suppose some one has file delayed return for the period Oct-07 to Sept-08 and that date of filing of return fall under period of five years then department can issue him a notice.
1. the period mentioned by you can anyways be covered under the notice when the VCES was launched as the due date for filing service tax return shall also be considered relevant date.
2. it is a voluntary disclosure scheme which gives opportunity for assessees to escape penalty provisions. So it is better that you advise clients to avail this opportunity instead of treading on thin ropes.
14 November 2013
However, I do agree that in case the assessee makes voluntary declaration for period starting 1 October 2008, service tax department might not be able to question your declaration as false for the period upto 30 September 2008 after 25 October 2013.
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