https://www.taxtmi.com/forum/issue?id=118973 Time limit for adjudication of service tax SCNs sets presumptive windows for finalisation but is qualified by the phrase "where it is possible to do so," limiting strict application. Board circulars are directory and lack statutory force, so circular timelines do not bar adjudication. In practice, SCNs and orders have been finalised after long delays; return filing dates for the relevant periods remain material. A statutory provision indicates that issuance of an SCN is not per se time barred in specified circumstances, permitting proceedings despite delayed adjudication. en-us Sat, 10 Feb 2024 20:19:40 +0530 Fri, 24 Jan 2025 10:40:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118973 Time limit for adjudication of service tax SCNs sets presumptive windows for finalisation but is qualified by the phrase "where it is possible to do so," limiting strict application. Board circulars are directory and lack statutory force, so circular timelines do not bar adjudication. In practice, SCNs and orders have been finalised after long delays; return filing dates for the relevant periods remain material. A statutory provision indicates that issuance of an SCN is not per se time barred in specified circumstances, permitting proceedings despite delayed adjudication. Discussion-Forum Service Tax Sat, 10 Feb 2024 20:19:40 +0530 https://www.taxtmi.com/forum/issue?id=118973