TaxTMI 
TaxTMI 
Time limitation Service tax SCN
26 Apr 2015 
6 Replies 
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Time-bar for service tax SCN: 18 months generally, extended to five years for fraud or suppression.
Service tax SCNs are governed by the relevant date: generally an 18 month limitation, extended to five years where fraud, willful misstatement or suppression of facts is alleged. The key issues are whether the department's "knowledge" is to be fixed at the date of recorded statement or at the return filing deadline, whether the five year exception has been invoked, and whether any particular period falls outside the limitation window; courts have on occasion set aside late SCNs on laches grounds. (AI Summary)
Service tax SCNs are governed by the relevant date: generally an 18 month limitation, extended to five years where fraud, willful misstatement or suppression of facts is alleged. The key issues are whether the department's "knowledge" is to be fixed at the date of recorded statement or at the return filing deadline, whether the five year exception has been invoked, and whether any particular period falls outside the limitation window; courts have on occasion set aside late SCNs on laches grounds. (AI Summary)
Dear Sir,I have following query:My Statement recorded on 20/11/2012. I submitted all the documents as asked by Service Tax authorities. They issued SCN on 07/04/2015 i.e. after 27 months from the date of recording of statement for the recovery of tax against services provided by me during FY 2009-10.Is SCN time barred ?Please Guide.Thanksand regards.Vijesh Jaiswal