Service tax assessment can be done for how many years

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

25 March 2013 PLEASE TELL ME THAT UPTO HOW MANY YEARS THE SERVICE TAX DEPARTMENT CAN CALL THE ASSESSEE FOR THE ASSESSMENT ....

FOR EXAMPLE : IF I GOT THJE NOTICE FROM THE DEPARTMENT FOR THE ASSESSMENT (CASE) FOR FIVE YEARS.AND I HAVE BEEN IN DEFAULT FOR 6 YEARS THEN WHETHER THE DEPARTMENT CAN CALL FOR 6 YEARS OR IS THERE ANY SPECIFIC LIMIT FOR ASSESSMENT .
PLEASE REPLY FAST URGENT

Ashish Vaish

Ashish Vaish (Expert)
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26 March 2013 He can call for 6 years but Show Cause Notice can not be issued for period beyond 5 yrs, therefore demand is restricted upto 5 yrs from the date of Show Cause Notice (calculated from the return date).