Two CA firm merged in 2013 and de-merged in 2018 within 5 years. Thus the status of both firm stood as before the merger. The merging firm became proprietary firm in 2019.
Firm during the merging period not collected service tax and not filed st returns and amount paid to. Govt. Now SCN issued to all partners using the power in extended period.
My query is as follws:-
1. Can department has right to issue Show Cause Notice to a) dissolved firm b) all retired partners in extended period. The period relates to F/y 2015-16 and 2016-17.
Expert Advice is solicited early.
Can dissolved firms and retired partners receive Show Cause Notices for service tax issues from 2015-17 under extended period? Two accounting firms merged in 2013 and de-merged in 2018. During the merger, they did not collect service tax or file returns, but payments were made to the government. A Show Cause Notice (SCN) was issued to all partners using the extended period of five years. The query seeks to know if the department can issue an SCN to a dissolved firm and retired partners for the fiscal years 2015-16 and 2016-17. An expert responded by asking for clarification on the type of service involved. (AI Summary)
TaxTMI 
TaxTMI 
TaxTMI 
