LIMITATION FOR ADJUDICATION UNDER SERVICE TAX

[THYAGARAJAN KALYANASUNDARAM]

Dear experts,

One of my client who got the order from the service tax department for the FY 2015-16 on 27/09/2022 against which the SCN was issued on 22/04/2021 but it was not delivered due to the proprietor was deceased and hospitalised since 19th April 2021.  Now, can I challenge the order for the reason of limitation also the adjudication order was issued after the period of one year u/s 73(4B) of service tax.  Please advice me on this issue to come out with any cited case laws.                   

Thanks in advance.

AI Summary

Limitation in service tax adjudication: late orders and defective service can form grounds for challenge to proceedings.
Limitation and serviceability of adjudication under service tax arise where an SCN was not delivered due to the proprietor's hospitalization and death and the adjudication order was passed after prescribed statutory timelines. Core issues include whether post-timeframe orders are time-barred, whether extensions to return-filing deadlines alter computation of extended limitation periods, whether service at an outdated address defeats proceedings, and whether invocation of extended limitation requires proof of willful suppression or fraud.