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

[Jaish Joshi]

Sir although i havent taken any cenvat credit. So will this help me in my case?

AI Summary

Burden of proof on revenue for invoking extended limitation; wilful suppression required to sustain extended service tax demand.
A show cause notice based on mismatches between ITR and service tax records alleges unpaid service tax; when extended limitation is invoked the burden of proof is on revenue to prove wilful suppression, mis statement or fraud. Reverse charge rules and the nature of service/recipient affect liability; non registration or non availing of credit does not automatically negate tax demand. Payment of tax and interest within specified short periods can substantially reduce penalty exposure.