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

AI Summary

Limitation for service tax notices may be affected by document requisitions and possible COVID 19 extensions to filing deadlines.
Limitation for issuance of service tax notices is contested where a show-cause notice dated late 2020 alleges liabilities for fiscal year 2014-15; key questions are whether the 2014-15 notice is time-barred given a September 2020 service date and whether pandemic-related judicial orders extended limitation. Practical points include distinguishing document requisition notices from demand notices, confirming the return due date and revision window, and assessing whether preliminary notices issued beyond ordinary limitation may themselves be time-barred.