22 November 2012
Show Cause notice for demand of duty has to be served on the person within one year from relevant date. However this period will extend to five years if the non payment of short payment of service tax is by reason of fraud, collusion, wilfull misstatement or suppression of facts or contravention of any provision of service tax or rules is made with intention to evade payment of service tax. This is called invoking of extended period
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