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Extended peirod or normal period of scn

This query is : Resolved 

03 August 2012 Period of SCN: 01.4.09 to 31.03.2010
SCN date: 26.07.2010
Query: Whether this SCN was issued under Normal Period or Extended Period.

I think, It was issued within Normal Period since the relevant date falls on one Year from the date of filing of return pertaining to the period of SCN. In this case ST-3 Return for Apr. 09 to Sept. 10, say was filed on 25.10.2010 therefore, if SCN is issue on or before 24.10.11 it will fall under Normal Period.

Pls. confirm the above view.???

04 August 2012 Dear CA friend,

The query is for Service Tax. Okay.

The second half yearly return for service tax is due to be filed before 25th October 2010. So you are correct, and the SCN issued upto 24.10.2011 will fall under normal period only. The period of limitation will not hit for the SCN dt 26.07.10

21 August 2012 Thanks....


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