Ex parte service tax adjudication set aside and remitted for fresh reply to the show-cause notice.

An ex parte order-in-original raising a service tax demand was set aside because the petitioner had not been given an effective opportunity to reply to the show-cause notice. The Court followed earlier directions in connected matters and remitted the case to the stage of reply, permitting the petitioner to file a fresh reply. It also directed the authorities to take note of the earlier observations and kept all contentions open for consideration on remand.

---

---

Issues: Whether the order-in-original deserved to be set aside and the matter remitted for consideration from the stage of reply to the show-cause notice, with liberty to the petitioner to file a fresh reply.

Analysis: The petition challenged an ex parte order-in-original raising a service tax demand. The Court noted the petitioner's request for an opportunity to submit a reply and relied on the earlier directions in connected matters, where similar adjudications had been set aside and matters relegated to the stage of show-cause notice/reply. The Court also directed that the authorities take note of the earlier observations and kept all contentions open.

Conclusion: The order-in-original was set aside and the matter was remitted to the stage of reply to the show-cause notice. The petitioner was permitted to file a fresh reply.

---