Service Tax Notice Issued for F.Y. 2015-16

[Chetan Manek]

Dear All,

Can any one help me out for what is due date for F.Y. 2015-16 to issue Service Tax Notice after considering Extension of Time limit for issuance of notice as per official gazette Notification Dated: 30.09.2020 (Date is extended till 31.12.2021).

In My case, Service Tax Notice is issued as on 23.04.2021 for F.Y. 2015-16 Based Data provided by IT Department (i.e. From Form 26 AS) and then after Service Tax Order is issued as on 31.01.2023.

My Question is, Whether i can put in my defence, the period from 01.04.2015 to 30.09.2015 (6 Months) as Time Barred or whether i can claimed entire Notice is Time Barred??

I also Confirm that it is not a case of Fraud as Appellant File Their IT Return within Time and also Appellant is auditable at that time so they also filed Tax Audit Report with IT Department..

So any One ca Suggest me proper defence against that Order??

AI Summary

Debate Over Service Tax Notice Validity for 2015-16: Time-Barred Due to COVID-19 Extensions? A participant in a forum seeks advice on a Service Tax notice issued for the fiscal year 2015-16, questioning if the notice is time-barred, given the extension of the notice period due to COVID-19. The notice was issued on April 23, 2021, and the order on January 31, 2023. The appellant argues the notice is invalid as there was no fraud, and taxes were filed timely. They consider two defenses: claiming the entire notice is time-barred, or only the first half of the fiscal year, while seeking exemptions for the latter half. Responses suggest focusing on time-barred claims and exemptions, referencing supportive case laws.