https://www.taxtmi.com/caselaws?id=32626 Availability of exemption under Notification No. 32/04-S.T. to the service-tax liable party was not decided on merits; the earlier dismissal was recalled after COD clearance, and the matter was remanded for reconsideration. With both sides accepting that later Clarificatory Circular No. 5/1/07-S.T. dated 12-3-2007 should be examined by the original authority, the impugned order was set aside and fresh adjudication was directed. The original authority was also required to grant an opportunity of hearing, leaving the controversy open for determination in the light of the circular. en-us Tue, 16 Sep 2008 00:00:00 +0530 Sat, 18 Jul 2009 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32626 Availability of exemption under Notification No. 32/04-S.T. to the service-tax liable party was not decided on merits; the earlier dismissal was recalled after COD clearance, and the matter was remanded for reconsideration. With both sides accepting that later Clarificatory Circular No. 5/1/07-S.T. dated 12-3-2007 should be examined by the original authority, the impugned order was set aside and fresh adjudication was directed. The original authority was also required to grant an opportunity of hearing, leaving the controversy open for determination in the light of the circular. Case-Laws Service Tax Tue, 16 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32626