https://www.taxtmi.com/caselaws?id=359297 The Division Bench allowed the petitioner to withdraw the appeal challenging the order-in-original and granted liberty to challenge the show cause notice. The court disagreed with the Doctrine of Merger argument, emphasizing that the previous forums did not decide on the merits. The petitioner's argument for exemption under a specific notification was considered valid, leading to directions for the respondent to reassess the exemption's applicability based on the case's circumstances. The petitioner was instructed to respond within fifteen days, with the respondent required to issue fresh orders considering the exemption and compliance with its conditions. en-us Wed, 17 Jan 2018 00:00:00 +0530 Wed, 27 Jun 2018 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359297 The Division Bench allowed the petitioner to withdraw the appeal challenging the order-in-original and granted liberty to challenge the show cause notice. The court disagreed with the Doctrine of Merger argument, emphasizing that the previous forums did not decide on the merits. The petitioner's argument for exemption under a specific notification was considered valid, leading to directions for the respondent to reassess the exemption's applicability based on the case's circumstances. The petitioner was instructed to respond within fifteen days, with the respondent required to issue fresh orders considering the exemption and compliance with its conditions. Case-Laws Service Tax Wed, 17 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359297