https://www.taxtmi.com/caselaws?id=767742 The HC set aside the impugned order demanding service tax and imposing penalties on the petitioner, citing a violation of natural justice. The court found that the competent authority failed to consider the petitioner's defense, including their claim of exemption under the Mega exemption notification no. 25/2012. The court emphasized the necessity of considering all submissions before passing an order. Consequently, the matter was remitted back to the competent authority for fresh consideration, ensuring the petitioner is given an opportunity to be heard. en-us Mon, 17 Mar 2025 00:00:00 +0530 Fri, 21 Mar 2025 15:46:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767742 The HC set aside the impugned order demanding service tax and imposing penalties on the petitioner, citing a violation of natural justice. The court found that the competent authority failed to consider the petitioner's defense, including their claim of exemption under the Mega exemption notification no. 25/2012. The court emphasized the necessity of considering all submissions before passing an order. Consequently, the matter was remitted back to the competent authority for fresh consideration, ensuring the petitioner is given an opportunity to be heard. Case-Laws GST Mon, 17 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767742