Time Limit for Issuing Show Cause Notice u/s 76 by Dept.

One year from date of filing return under normal period.  Five years in the case suppression is invoked.

Dear Pandy

Pls see my Thread " time limit for initiationof penalty proceedings" and I have asked the same problem

sanjeev

Mr Officeselva

One year for recover of service tax which has not been paid or short paid but in which provision the time limit for initiation of penalty proceedings has been mentioned.

pls see my other thread" Time limit for initiation of pentaly proceedings"

sanjeev