Due Date to issue Notice FY 2014-15

[Bayyareddy DK]

Dear Sir,

Service Tax Notice received date 24/09/2020 as mentioned in the Showcause notice dated 31/12/2020 for the FY 2014-2015 to 2017-2018. Notice can not be issued after 5 years i.e. for FY 2014-2015. Can i take stand that 14-15 is time barring as date of notice is 24/9/2020 and 15-16 onwards will discharge liability? Or is there any date extension due to COVID19.

Notice issued due to mismatch in turnover between Income tax and Service tax, please advice

[KASTURI SETHI]

In my view, April, 14 to September, 14 is time barred. The remaining period is covered by Hon'ble Supreme Court Order due to Covid 19.

[PAWAN KUMAR]

please check in your case, these are third party enquiry going on with department. starting from FY 2014-15, notice for submitting documents valid till Sept20 and beyond that if documents not submitted, then there will be demand and limitation is not applicable as per my view. If preliminary notice was issued beyond Sept20 which is ofcourse 5.6 years then this can be time barred.

due date has been taken as 25.04.2015 for FY 2014-15, the date of revision in service tax return is 90 days, then it will be 24.06.2015.

AI Summary

Dispute Over Time-Barred Status of Service Tax Notice for FY 2014-2015; COVID-19 Extensions Cited A service tax notice was received on September 24, 2020, for the fiscal years 2014-2015 to 2017-2018, raising concerns about the time-barred status for FY 2014-2015 due to a five-year limitation. One respondent suggested that April to September 2014 is time-barred, while the remaining period is covered by a Supreme Court order due to COVID-19. Another respondent noted that the notice is valid until September 2020, and if documents were not submitted, demands could be made, with limitations not applicable. The due date for FY 2014-2015 was considered April 25, 2015, with a 90-day revision period.