TaxTMI 
TaxTMI 
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
Last day to issue SCN and Order for F.Y. 2015-16
10 Feb 2024 
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Adjudication time limit may be directory; SCNs can be proceeded despite long delays in issuance.
Time limit for adjudication of service tax SCNs sets presumptive windows for finalisation but is qualified by the phrase "where it is possible to do so," limiting strict application. Board circulars are directory and lack statutory force, so circular timelines do not bar adjudication. In practice, SCNs and orders have been finalised after long delays; return filing dates for the relevant periods remain material. A statutory provision indicates that issuance of an SCN is not per se time barred in specified circumstances, permitting proceedings despite delayed adjudication. (AI Summary)
Time limit for adjudication of service tax SCNs sets presumptive windows for finalisation but is qualified by the phrase "where it is possible to do so," limiting strict application. Board circulars are directory and lack statutory force, so circular timelines do not bar adjudication. In practice, SCNs and orders have been finalised after long delays; return filing dates for the relevant periods remain material. A statutory provision indicates that issuance of an SCN is not per se time barred in specified circumstances, permitting proceedings despite delayed adjudication. (AI Summary)