https://www.taxtmi.com/caselaws?id=429176 The Revenue's appeal challenges the dropping of the recovery proposal for marine policy premiums without addressing the core issue of non-levy of service tax. The Adjudicating Authority's failure to consider key audit objections and discrepancies in the show cause notice render the order unsustainable. Lack of evaluation of interest and penal liabilities, acceptance of certificates without scrutiny, and incomplete adjudicatory process further highlight deficiencies. The decision sets aside the order and remands the matter for proper reconsideration, emphasizing the need for a thorough and fair adjudication process. en-us Fri, 09 Sep 2022 00:00:00 +0530 Thu, 20 Oct 2022 08:16:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429176 The Revenue's appeal challenges the dropping of the recovery proposal for marine policy premiums without addressing the core issue of non-levy of service tax. The Adjudicating Authority's failure to consider key audit objections and discrepancies in the show cause notice render the order unsustainable. Lack of evaluation of interest and penal liabilities, acceptance of certificates without scrutiny, and incomplete adjudicatory process further highlight deficiencies. The decision sets aside the order and remands the matter for proper reconsideration, emphasizing the need for a thorough and fair adjudication process. Case-Laws Service Tax Fri, 09 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429176