https://www.taxtmi.com/forum/issue?id=118713 The document advises that notices for FY 2015-16 are time barred after proper computation of the normal limitation periods: April-September 2015 attracts an 18 month normal period computed from the return due date or actual filing date, and October 2015-March 2016 is likewise computed; applying those rules (and even if a 30 month period were assumed) the present demand is time barred. The taxpayer may also claim exemption for construction services under the relevant service tax notification, and the recommended defence is to plead time bar primarily while contesting merits and exemption as alternative grounds. en-us Wed, 23 Aug 2023 20:31:31 +0530 Thu, 23 Jan 2025 14:23:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118713 The document advises that notices for FY 2015-16 are time barred after proper computation of the normal limitation periods: April-September 2015 attracts an 18 month normal period computed from the return due date or actual filing date, and October 2015-March 2016 is likewise computed; applying those rules (and even if a 30 month period were assumed) the present demand is time barred. The taxpayer may also claim exemption for construction services under the relevant service tax notification, and the recommended defence is to plead time bar primarily while contesting merits and exemption as alternative grounds. Discussion-Forum Service Tax Wed, 23 Aug 2023 20:31:31 +0530 https://www.taxtmi.com/forum/issue?id=118713