Query by Central Excise and Service tax Superintendent
22 February 2020
A query is received asking for several documents including ITRs for 3 years 2014-15 to 2016-17. It is a letter received by speed post. It is not a Notice as no section number is mentioned. It is for purpose of determining if any short payment of service tax occured during that period. Seems to be a roving enquiry generated on computer. Is it compulsory to respond and provide documents asked for ? Is there not a limitation period for such enquiries? Can Service tax department ask for full copies of ITRs? What is the procedure for service tax assessment?