Time period of limitation of show cause
Keshab Gyawali (student) (85 Points)
16 January 2016Keshab Gyawali (student) (85 Points)
16 January 2016
Arpit verma
(Indirect tax)
(1372 Points)
Replied 16 January 2016
In case of service Tax, the Time period of limitation of show cause is within eighteen monts from the relavant date.
relevant date meaning depends on situation.
Situation |
Relevant Date |
Where return was required to be filed and so filed |
The date on which return has been filed. |
Where return was required to be filed but no return filed |
The last date on which such return is to be filed |
In any other case |
Date of payment of Service Tax |
Where service tax is provisionally assessed |
The date of adjustment of the service tax after the final assessment |
Where any sum, relating to service tax, has erroneously been refunded |
Date of such refund |
for more details read section 73 (1) and 73(6) of Fianace Act, 1994
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