Mismatch between Income tax return and Service tax

[AVNISH KHAN]

A notice has been issued by the CGST department for FY 2015-16 stating there is a mismatch between the income tax return and service tax.

In our case we aren't registered with service tax department .

Can the notice is being challenged stating the notice has been issued beyond the limitation period of 18 months.

Since it is not a case of fraud or suppression may be a case of ignorance of the law.

Your response is highly appreciated.

Thanks Avnish Khan

AI Summary

CGST Notice Challenged for Late Issuance; Burden of Proof on Department; Intent to Evade Tax Required for Extension A discussion on a forum addresses a notice from the CGST department regarding a mismatch between income tax returns and service tax for FY 2015-16. The initiator of the query is not registered with the service tax department and questions the validity of the notice due to its issuance beyond the 18-month limitation period. Respondents suggest challenging the notice, emphasizing that the burden of proof lies with the department. Various case laws and board circulars are cited, highlighting the necessity of intent to evade tax for invoking an extended period. The discussion also covers scenarios involving service tax liabilities and potential penalties.