banner_ad

Evoking period of limitation

Service Tax (Legacy) 555 views 1 replies

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.


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 28 May 2026
Accounts, Audit & Compliance Executive

Shyam Joshi & Associates

Pune

B.Com

View Details
Company
Featured 26 May 2026
Account Executive

SMJ global advisors pvt ltd

New Delhi

B.Com

View Details
Company
26 May 2026
Audit executive

vdsr & co LLP

Chennai

CA Inter

View Details
Company
16 May 2026
Account & Audit Asst

RAHUL KHANDEBHARAD & ASSOCIATES

Nashik

B.Com

View Details
Company
24 May 2026
Accounts & Tax Executive

PARAS KHURANA AND CO

New Delhi

B.Com

View Details
Company
10 June 2026
Senior Account Executive

JDS Advisory LLP

Ahmedabad

CA Inter

View Details
Company
22 May 2026
Sr. Financial Analyst - Consolidation

Search Synergy

Mumbai

CA

View Details
Company
ARTICLESHIP 17 May 2026
CA Article /Trainee

Malik Sunil & co

New Delhi

CA Foundation

View Details