https://www.taxtmi.com/caselaws?id=251355 A de novo adjudication must address the core factual questions, including the divisibility of contracts, separate rendering of services, and the assessee's claims on abatement and credit eligibility, and it must be passed after an effective opportunity of hearing. Where these matters are not properly examined, the order is liable to be set aside and the dispute remanded for fresh adjudication on merits. Mere pendency of an appeal before the Supreme Court does not justify keeping statutory proceedings in abeyance in the absence of a stay; the authority may continue proceedings in accordance with law and consider any later Supreme Court ruling if it arises. en-us Fri, 12 Apr 2013 00:00:00 +0530 Thu, 11 Sep 2014 11:10:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251355 A de novo adjudication must address the core factual questions, including the divisibility of contracts, separate rendering of services, and the assessee's claims on abatement and credit eligibility, and it must be passed after an effective opportunity of hearing. Where these matters are not properly examined, the order is liable to be set aside and the dispute remanded for fresh adjudication on merits. Mere pendency of an appeal before the Supreme Court does not justify keeping statutory proceedings in abeyance in the absence of a stay; the authority may continue proceedings in accordance with law and consider any later Supreme Court ruling if it arises. Case-Laws Service Tax Fri, 12 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251355