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    <title>Due Date to issue Notice FY 2014-15</title>
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    <description>Limitation for issuance of service tax notices is contested where a show-cause notice dated late 2020 alleges liabilities for fiscal year 2014-15; key questions are whether the 2014-15 notice is time-barred given a September 2020 service date and whether pandemic-related judicial orders extended limitation. Practical points include distinguishing document requisition notices from demand notices, confirming the return due date and revision window, and assessing whether preliminary notices issued beyond ordinary limitation may themselves be time-barred.</description>
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      <description>Limitation for issuance of service tax notices is contested where a show-cause notice dated late 2020 alleges liabilities for fiscal year 2014-15; key questions are whether the 2014-15 notice is time-barred given a September 2020 service date and whether pandemic-related judicial orders extended limitation. Practical points include distinguishing document requisition notices from demand notices, confirming the return due date and revision window, and assessing whether preliminary notices issued beyond ordinary limitation may themselves be time-barred.</description>
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