https://www.taxtmi.com/forum/issue?id=118238 A merged firm (2013) de merged in 2018 and one constituent became proprietary in 2019; during the merged period it failed to collect service tax and did not file returns. The assessing officer invoked the extended period to issue a Show Cause Notice for the relevant assessment years, raising whether SCNs can be issued in the extended period against a dissolved firm and against partners who retired after the merged period. en-us Sat, 19 Nov 2022 17:21:12 +0530 Thu, 23 Jan 2025 15:54:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118238 A merged firm (2013) de merged in 2018 and one constituent became proprietary in 2019; during the merged period it failed to collect service tax and did not file returns. The assessing officer invoked the extended period to issue a Show Cause Notice for the relevant assessment years, raising whether SCNs can be issued in the extended period against a dissolved firm and against partners who retired after the merged period. Discussion-Forum Service Tax Sat, 19 Nov 2022 17:21:12 +0530 https://www.taxtmi.com/forum/issue?id=118238