SCN time barred

[Babulal Luhar]

Dear Sir,

I received and completed a work order in FY 2012-13 for a Pvt company. That work order cost reached by 12 lakh and payment received in my bank account by part but pvt compny filed my TDS consolidated in end of March 2013. Since I felt that I m losing my money and getting loss in the business then stopped to worked and flew to abroad for a new job. In 2017 I had been surrendered my TIN to closing completely my firm. 5th May 2018 Suddenly my family received a SCN dated 20th April 2018 from service tax department with a due payment of ₹ 149000 + and now send me letter for personal hearing and ask to appear in that hearing before one day of hearing date. I m still out of India. Please guide me what should I do in this case.

thanks

regards

AI Summary

Limitation period defence may render a service tax show-cause notice time-barred; separate personal hearing opportunities must be afforded.
A show-cause notice for service tax can be contested on limitation grounds because the limitation period is computed from the due date for filing the ST-3 return. Determining whether the demand is wholly or partly time-barred requires close comparison of the SCN facts with return dates, taxable value, and exemptions. Procedurally, the noticee is entitled to at least three separate personal hearing opportunities and may seek adjournments for sufficient cause; professional advice is recommended to address limitation, interest exposure, and representation.