Limitation period

[Shyam Naik]

Relevant date for the purpose of reckoning period of limitation for issuance of SCN under service tax is date of filing the service tax return. Whether the date of original return or the revised return shall be considered for the purpose of computing the limitation?

AI Summary

Debate Over Limitation Period for Show Cause Notices: Original vs. Revised Service Tax Return Dates Under Rule 7B and Section 73. The discussion centers on the relevant date for calculating the limitation period for issuing a Show Cause Notice (SCN) under service tax. Initially, it is suggested that the date of the original service tax return should be used, as revising a return merely corrects figures. However, a participant points out that Rule 7B states the revised return date is relevant for Section 73. Upon re-examination, it is acknowledged that Rule 7B allows more time for issuing SCNs, but in conflicts between the Act and the Rule, the Act prevails, as demonstrated in a past Central Excise case.