Time period of limitation of show cause

Situation

Relevant Date

Where return was required to be filed and so filed

The date on which return has been filed.

Where return was required to be filed but no return filed

The last date on which such return is to be filed

In any other case

Date of payment of Service Tax

Where service tax is provisionally assessed

The date of adjustment of the service tax after the final assessment

Where any sum, relating to service tax, has erroneously been refunded

Date of such refund