Time period of limitation of show cause

Keshab Gyawali (student) (85 Points)

16 January 2016

hii what is the counting period of limitation of show cause notice ???

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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