https://www.taxtmi.com/caselaws?id=433194 The court found in favor of the petitioner, setting aside the impugned demand and directing the respondents to reconsider the case in accordance with the exemption notification. The judgment emphasized the necessity of issuing a speaking order after providing an opportunity for a personal hearing. The court also instructed that no adverse action should be taken against the petitioner until a final decision is reached. Additionally, the petitioner was allowed to provide supporting materials, particularly in instances where similar demands had been withdrawn by other authorities, underscoring the importance of consistency and fairness in tax assessments. en-us Tue, 17 Jan 2023 00:00:00 +0530 Tue, 05 Sep 2023 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433194 The court found in favor of the petitioner, setting aside the impugned demand and directing the respondents to reconsider the case in accordance with the exemption notification. The judgment emphasized the necessity of issuing a speaking order after providing an opportunity for a personal hearing. The court also instructed that no adverse action should be taken against the petitioner until a final decision is reached. Additionally, the petitioner was allowed to provide supporting materials, particularly in instances where similar demands had been withdrawn by other authorities, underscoring the importance of consistency and fairness in tax assessments. Case-Laws Service Tax Tue, 17 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433194