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Time limit to raise demand under service tax

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(Querist)
10 May 2022 Service tax department has issued show cause notice for the year F.Y.2014-15 & F.Y. 2016-17 to mr.A . Demand can be raised within 5 years . Is it valid notice or not ??

What is the time period to raise demand of service tax ?
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
10 May 2022
Service Tax Demand cannot be raised beyond 5 year period of limitation.
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