TaxTMI 
TaxTMI 
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?
Limitation period
28 Sep 2022 
5 Replies 
2470 Views Asked by
Limitation period for SCN issuance: revised return date can extend departmental time to initiate recovery proceedings.
The operative issue is whether the filing date for computing limitation for issuance of a service tax show cause notice is the original return date or the revised return date; while one view treats the original return as the relevant date, an Explanation to an implementing rule treats the revised return date as extending departmental time to issue an SCN, creating a tension between the Act and subsidiary rule which must be resolved in favor of the statute where conflict exists. (AI Summary)
The operative issue is whether the filing date for computing limitation for issuance of a service tax show cause notice is the original return date or the revised return date; while one view treats the original return as the relevant date, an Explanation to an implementing rule treats the revised return date as extending departmental time to issue an SCN, creating a tension between the Act and subsidiary rule which must be resolved in favor of the statute where conflict exists. (AI Summary)