Any tribunal decision.

[Guest]

Any tribunal decision regarding the notice to deposit the service tax after a period of 18 months or so i.e. after a prescribed time in the law

AI Summary

Service Tax Recovery: Tribunal Decision Highlights Section 73(1) on Notice Periods and Extensions for Fraud or Evasion Cases. A query was raised regarding tribunal decisions on notices to deposit service tax after 18 months. A response highlighted Section 73(1) of the Finance Act, which allows Central Excise Officers to issue show cause notices for recovery of service tax discrepancies within 18 months. This period can be extended to five years if there is evidence of fraud, collusion, misstatement, or willful intent to evade tax payment.