Time of Show cause notice

[Asked by Guest]

Dear Sir,

Kindly reply my query and advice:

I am not registered with Service Tax but have been investigated by service tax authorities for work contract services provided by me during FY 2009-10. While investigation, my statement was recorded by authorities on 20th November 2012 but no amount of Service tax demanded from me.

On 7th April 2015, I have been served Show Cause Notice regarding Service tax demand for the work contract I executed during FY 2009-10.

Kindly suggest and advice me on timing of SCN in the matter.

Thanks and regards.

Vijesh Jaiswal

AI Summary

Limitation for service tax show cause notices: relevant date governs issuance and extended limitation may apply for suppression or fraud.
Issuance of a service tax show cause notice is governed by limitation counted from the relevant date-commonly the return filing date or last date to file-while separate provisions permit an extended period where suppression, fraud, collusion, willful misstatement, or contravention with intent to evade is proved. If a notice is issued before the department invokes an extended period, the extended limitation cannot later be applied to validate earlier inaction. Courts may set aside notices after finding inordinate or unexplained delay.