https://www.taxtmi.com/forum/issue?id=108431 Issuance of a service tax show cause notice is governed by limitation counted from the relevant date-commonly the return filing date or last date to file-while separate provisions permit an extended period where suppression, fraud, collusion, willful misstatement, or contravention with intent to evade is proved. If a notice is issued before the department invokes an extended period, the extended limitation cannot later be applied to validate earlier inaction. Courts may set aside notices after finding inordinate or unexplained delay. en-us Thu, 16 Apr 2015 11:07:20 +0530 Thu, 23 Jan 2025 15:56:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108431 Issuance of a service tax show cause notice is governed by limitation counted from the relevant date-commonly the return filing date or last date to file-while separate provisions permit an extended period where suppression, fraud, collusion, willful misstatement, or contravention with intent to evade is proved. If a notice is issued before the department invokes an extended period, the extended limitation cannot later be applied to validate earlier inaction. Courts may set aside notices after finding inordinate or unexplained delay. Discussion-Forum Service Tax Thu, 16 Apr 2015 11:07:20 +0530 https://www.taxtmi.com/forum/issue?id=108431