https://www.taxtmi.com/forum/issue?id=114797 A show-cause notice for service tax can be contested on limitation grounds because the limitation period is computed from the due date for filing the ST-3 return. Determining whether the demand is wholly or partly time-barred requires close comparison of the SCN facts with return dates, taxable value, and exemptions. Procedurally, the noticee is entitled to at least three separate personal hearing opportunities and may seek adjournments for sufficient cause; professional advice is recommended to address limitation, interest exposure, and representation. en-us Tue, 26 Mar 2019 00:10:23 +0530 Thu, 23 Jan 2025 15:55:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114797 A show-cause notice for service tax can be contested on limitation grounds because the limitation period is computed from the due date for filing the ST-3 return. Determining whether the demand is wholly or partly time-barred requires close comparison of the SCN facts with return dates, taxable value, and exemptions. Procedurally, the noticee is entitled to at least three separate personal hearing opportunities and may seek adjournments for sufficient cause; professional advice is recommended to address limitation, interest exposure, and representation. Discussion-Forum Service Tax Tue, 26 Mar 2019 00:10:23 +0530 https://www.taxtmi.com/forum/issue?id=114797