time period for isuing show cause in service tax

atul kakkar (Querist) 30 May 2009 This query is : Resolved
what is the normal time to issue show cause in service tax ,can it issued for penalty in any time with in 5 years

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B.B.R.Goud. (Expert) 30 May 2009
if it is by or on behalf of the Govt., the period of limitation as per law of limitation, ten (10) years.
if it comes under tribunal activity, law of limitation is not applicable.
any how, you need to be elucidate the brief.

Adv. Santosh Mahanor (Expert) 01 June 2009
According to Section 11A of Central Excise Act, 1944,Normaly it is one year limitation, but if there is any fraud, collusion,supration of fact,erroneoulsy refund or contravention of any provision of the act then it is extend to five years.