scn can not issue for 5 years

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..... scn can not issue for 5 years
Query (Issue) Started By: - jagath jeevan guntu Dated:- 17-7-2015 Last Reply Date:- 20-7-2015 Service Tax
Got 6 Replies
Service Tax
can a SCN issue for 5 years report if an audit completed every year Reply By Mahir S: The Reply: Yes sir, SCN can surely be issued for 5 years period,even if audit undertaken by the department. Reply By CS SANJAY MALHOTRA: .....

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..... The Reply: SCN can be issued for past 5 years from the relevant date if there happens to be suppression, misrepresentation, element of fraud...Nothing to do with the audit.... Important aspect to consider is the "Non applicability of Extended Period of Limitation". If the assessee quotes some instances that the activity under dispute was in the knowledge of the department or was intim .....

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..... ated earlier through any written letter / taken up during Audit / any other facts, then Appellate Authorities can set aside the SCN..... Reply By YAGAY AND SUN: The Reply: Dear Jagath, In continuation to the reply of Mr. Malhotra, It is now settled legal position that if audit had been conducted every year by the Department, then, liability for last five years cannot be fasten on the assessee. .....

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..... Department cannot ask that such facts were not known to them. This aspect had been dealt in Nahar Spinning Mills matter by the Hon'ble Tribunal. This is for your kind information. Regards, YAGAY and SUN Reply By CS SANJAY MALHOTRA: The Reply: Thanks to YAGAY & SUN for addition thus bringing in the Nahar Spinning validation part also. Reply By CA ombir Singh Panwar: The Reply: if audit .....

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..... is completed of each year then limitation period for issue SCN will be 18 month from the relevant date as it will not be case of suppression of fact or fraud or miss statement. Reply By MARIAPPAN GOVINDARAJAN: The Reply: Yes, correct observation.
Discussion Forum - Knowledge Sharing .....

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