Service tax limitation runs from the prescribed filing date, and the extended period cannot apply without suppression or fraud.

Limitation for service tax demands under the statutory filing scheme ran from the prescribed date by which return and tax were required to be filed and paid. The Tribunal held that, for taxpayers similarly placed to the assessee, section 71A of the Finance Act, 1994 read with rule 7A of the Service Tax Rules governed the obligation, and section 73 limitation had to be computed from that relevant date. In the absence of evidence of fraud, suppression, or intent to evade, the extended period could not be invoked merely because the return was not filed. The show-cause notice and demand were therefore barred by limitation and unsustainable.

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Issues: Whether the service tax demand was barred by limitation in view of the statutory scheme requiring filing of return and payment of tax by the specified date under the Finance Act, 2003.

Analysis: The demand related to service tax on goods transport by road and clearing and forwarding services for periods prior to the filing deadline introduced by section 158 of the Finance Act, 2003. The Tribunal held that the later statutory obligation under section 71A of the Finance Act, 1994, read with rule 7A of the Service Tax Rules, 1994, governed the cases of taxpayers similarly placed to the appellant. It was found that the relevant date for limitation under section 73 of the Finance Act, 1994 had to be computed from the date by which the return and tax were required to be filed and paid, and that there was no material to show suppression or intent to evade so as to justify the extended period.

Conclusion: The show-cause notice and the resulting demand were barred by limitation and could not be sustained against the assessee.

Ratio Decidendi: Where the statutory scheme fixes a specific date for filing return and payment of service tax, limitation under section 73 of the Finance Act, 1994 must run from the prescribed relevant date, and in the absence of fraud or suppression the extended period cannot be invoked merely because the taxpayer failed to file the return.

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