Extended period invoked by Asstt. Commissioner i.e. 5 year for SCN, Service Tax

[KALIKANT JHA]

Two CA firm merged in 2013 and de-merged in 2018 within 5 years. Thus the status of both firm stood as before the merger. The merging firm became proprietary firm in 2019.

Firm during the merging period not collected service tax and not filed st returns and amount paid to. Govt. Now SCN issued to all partners using the power in extended period.

My query is as follws:-

1. Can department has right to issue Show Cause Notice to a) dissolved firm b) all retired partners in extended period. The period relates to F/y 2015-16 and 2016-17.

Expert Advice is solicited early.

Posts / Replies

[KASTURI SETHI]

What service is involved ?