Last day to issue SCN and Order for F.Y. 2015-16

[Vineet Agrawal]

Hello,

Can you please tell me the last day of issue of Service Tax Show Cause Notice and Order for FY 2015-16?

My SCN is dated 27-09-2020 while order is dated 15.11.2023

AI Summary

Service Tax Show Cause Notice from 2015-16 Deemed Valid Despite Delays Under Section 73 of the Finance Act, 1994. A query was raised about the deadline for issuing a Service Tax Show Cause Notice (SCN) and Order for the fiscal year 2015-16. The SCN was dated 27-09-2020, and the order was dated 15-11-2023. A respondent inquired about the filing dates for the ST-3 return for the relevant periods and provided information on the adjudication time limits under Section 73 of the Finance Act, 1994. It was noted that while statutory time limits exist, practical enforcement is inconsistent, with some SCNs being adjudicated many years later. The SCN in question was deemed not time-barred.