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

Time-bar defence can invalidate service tax demands where statutory limitation computation and COVID exclusions bar the notice.
The document advises that notices for FY 2015-16 are time barred after proper computation of the normal limitation periods: April-September 2015 attracts an 18 month normal period computed from the return due date or actual filing date, and October 2015-March 2016 is likewise computed; applying those rules (and even if a 30 month period were assumed) the present demand is time barred. The taxpayer may also claim exemption for construction services under the relevant service tax notification, and the recommended defence is to plead time bar primarily while contesting merits and exemption as alternative grounds.