The service tax department conducted enquiry on assessee (Partnership Firm) on 02-01-2016; and find huge irregularity in service tax; the department wants to invoke extended period in terms of proviso to section 73 (1). How much period can be covered of FY 2010-11 (Ist half or IInd half or both) where assessee has filed its service tax returns for first half on 25-10-2010 and for second half on 25-04-2011 and deposited service tax liability on 5th of the following month from end of Quarter.
How much period can be covered in service tax scn
Jitendra Panwar, FCA (Tax Practitioner ) (641 Points)
02 January 2016