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    <title>scn can not issue for 5 years</title>
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    <description>Issuance of a show-cause notice for an extended past period depends on whether there was suppression, misrepresentation or fraud; if annual audits or prior written disclosure put the department on notice of the activity, the extended limitation cannot be invoked and the department is restricted to the ordinary limitation period measured from the relevant date.</description>
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      <description>Issuance of a show-cause notice for an extended past period depends on whether there was suppression, misrepresentation or fraud; if annual audits or prior written disclosure put the department on notice of the activity, the extended limitation cannot be invoked and the department is restricted to the ordinary limitation period measured from the relevant date.</description>
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      <law>Service Tax</law>
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