Evoking period of limitation

Mr A . has not filed his service tax return bcoz he was not carrying on the services any more.

Now the department has issued a show cause notice evoking extended period of limitation.

Is there any safeguard available to Mr A. in the given circumstance ?

Replies (1)

 

In my opinion there is no remedy available to Mr A., he should have got his registration certificate cancelled.
even as per the case: Essvee Express Logistics Private Ltd., V. Commissioner of Service Tax, Bangalore – 2009, the extended period of time, the Tribunal found that the appellants is mandated to file the return half yearly.   
Hence having filed the returns belatedly or not filling it then the extended period can be invoked by authorities.

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