Requirement We want some Judgment of Tribunal on these above mentioned issues.

[Asked by Guest]

1. What should be the last date for the issuance of SCN incase department gets information Department again written letter to seek the same information on 16.12.2001 for invoking the time limitation and principal resubmitted the information on 28.02.2011.
2. Whether the time limitation shall be treated to be extended with this action of the department for getting the information again?
3. Would this action of the department shall be treated justified or malafide.

[JSW CEMENTLIMITED]

Department can seek information for any period which you are obliged to supply. But SCN can be issued upto a time of 1 year in case of central excise and 18 months in case of service tax related issues provided department is informed on the subject. If any issue came to the light of department and department allege that information was not disclosed to department but they came to know only after initiation of any action in such case they can invoke extended period of limitation.

In case you have already disclosed every thing in the year 2001, and you have dated acknowledgement from the department, department cannot issue show cause notice after a lapse of 10 years. In case they decide to do so it will not stand before the higher appellate level.

Regards,

V.Venkat Raman

AI Summary

Limitation period in service tax: renewed information requests can extend SCN time if nondisclosure is discovered.
The document explains that normal limitation rules govern issuance of show cause notices but a department may invoke an extended period of limitation where nondisclosure is later discovered; if a taxpayer previously disclosed information and holds a dated departmental acknowledgement, issuing an SCN many years later is argued to be impermissible and unlikely to survive appellate scrutiny.