Associate
59 Points
Posted on 21 December 2020
Dear Rohit Pandey Ji,
First of all find out the date of notice, of they are seeking to tax for the period more than 5 years from the date of notice, notice is not valid under section 73 proviso (1).
Even if it is within 5 years , suppression and intent to evade duty must be proved by the department. Normally department can scrutinize anything within 30 months ( section 73)
Even if your service tax liability is genuine, get basic exemption benefit provided for the first time, for 10 lakhs.