Whether show cause notice related to period beyond 18 months or 5 years as the case may be, is valid in law ?

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..... d or erroneously refunded Chapter V of Finance Act, 1994
Service Tax
Act-Rules
Dated:- 3-4-2015
Section - 073 - Recovery of service tax not levied or paid or short-levied or short-paid or .....

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..... l be that the Department will not be entitled to collect the duty beyond a period of five years from the date of issue of notice. It will be open to the assessee to raise this plea in the course of th .....

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