https://www.taxtmi.com/forum/issue?id=106242 Revenue treats the return period shown in periodic service tax returns as the relevant date, causing show cause notices to reach back beyond the statutory normal and extended limitation periods; this administrative reliance on filing frequency effectively lengthens limitation exposure and can be contested by emphasizing the SCN receipt date and seeking postal proof to challenge backdating. en-us Sat, 16 Nov 2013 15:10:32 +0530 Thu, 23 Jan 2025 15:57:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106242 Revenue treats the return period shown in periodic service tax returns as the relevant date, causing show cause notices to reach back beyond the statutory normal and extended limitation periods; this administrative reliance on filing frequency effectively lengthens limitation exposure and can be contested by emphasizing the SCN receipt date and seeking postal proof to challenge backdating. Discussion-Forum Service Tax Sat, 16 Nov 2013 15:10:32 +0530 https://www.taxtmi.com/forum/issue?id=106242