https://www.taxtmi.com/forum/issue?id=108494 Service tax SCNs are governed by the relevant date: generally an 18 month limitation, extended to five years where fraud, willful misstatement or suppression of facts is alleged. The key issues are whether the department's "knowledge" is to be fixed at the date of recorded statement or at the return filing deadline, whether the five year exception has been invoked, and whether any particular period falls outside the limitation window; courts have on occasion set aside late SCNs on laches grounds. en-us Sun, 26 Apr 2015 10:43:53 +0530 Thu, 23 Jan 2025 15:56:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108494 Service tax SCNs are governed by the relevant date: generally an 18 month limitation, extended to five years where fraud, willful misstatement or suppression of facts is alleged. The key issues are whether the department's "knowledge" is to be fixed at the date of recorded statement or at the return filing deadline, whether the five year exception has been invoked, and whether any particular period falls outside the limitation window; courts have on occasion set aside late SCNs on laches grounds. Discussion-Forum Service Tax Sun, 26 Apr 2015 10:43:53 +0530 https://www.taxtmi.com/forum/issue?id=108494