https://www.taxtmi.com/article/detailed?id=9567 Service tax limitation rules set normal windows (originally one year, later extended to eighteen and thirty months) for issuing Show Cause Notices measured from the relevant date of filing periodical returns, while a distinct five year extended limitation applies only where suppression of facts is alleged; disclosure in returns, debatable issues notified to authorities, or matters already audited generally preclude invoking suppression, and COVID time extensions have affected procedural deadlines that departments have sometimes used to issue additional SCNs. en-us Wed, 02 Dec 2020 09:13:28 +0530 Wed, 02 Dec 2020 09:13:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9567 Service tax limitation rules set normal windows (originally one year, later extended to eighteen and thirty months) for issuing Show Cause Notices measured from the relevant date of filing periodical returns, while a distinct five year extended limitation applies only where suppression of facts is alleged; disclosure in returns, debatable issues notified to authorities, or matters already audited generally preclude invoking suppression, and COVID time extensions have affected procedural deadlines that departments have sometimes used to issue additional SCNs. Articles Service Tax Wed, 02 Dec 2020 09:13:28 +0530 https://www.taxtmi.com/article/detailed?id=9567