https://www.taxtmi.com/forum/issue?id=117456 Dispute whether interest and penalty can be demanded where service tax for a period beyond five years was paid without issuance of an SCN; primary contention is that the relevant date for limitation under Section 73 must be computed from the due date of filing the service tax return, making actual payment date irrelevant and potentially rendering an SCN time barred. It is also noted that demands cannot be made before adjudication and that voluntary payment of interest in time barred cases has been held nonrefundable in some tribunal decisions. en-us Sat, 28 Aug 2021 19:51:26 +0530 Thu, 23 Jan 2025 15:54:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117456 Dispute whether interest and penalty can be demanded where service tax for a period beyond five years was paid without issuance of an SCN; primary contention is that the relevant date for limitation under Section 73 must be computed from the due date of filing the service tax return, making actual payment date irrelevant and potentially rendering an SCN time barred. It is also noted that demands cannot be made before adjudication and that voluntary payment of interest in time barred cases has been held nonrefundable in some tribunal decisions. Discussion-Forum Service Tax Sat, 28 Aug 2021 19:51:26 +0530 https://www.taxtmi.com/forum/issue?id=117456