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    <title>Service Tax Recovery Order Quashed After Authority &quot;Forgot&quot; to Consider Exemption Claim Under Notification 25/2012</title>
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    <description>The HC quashed the impugned order for violating principles of natural justice, as the authority failed to consider the petitioner&#039;s defense reply to the show cause notice regarding recovery of service tax with interest and penalty. The petitioner had claimed exemption under Mega exemption Notification 25/2012, but this defense was apparently &quot;forgotten&quot; by the adjudicating authority. The matter was remanded to the competent authority with directions to consider the petitioner&#039;s reply, provide an opportunity for hearing, and pass a fresh order in accordance with law. The application was allowed.</description>
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    <pubDate>Mon, 24 Mar 2025 08:45:11 +0530</pubDate>
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      <title>Service Tax Recovery Order Quashed After Authority &quot;Forgot&quot; to Consider Exemption Claim Under Notification 25/2012</title>
      <link>https://www.taxtmi.com/highlights?id=86785</link>
      <description>The HC quashed the impugned order for violating principles of natural justice, as the authority failed to consider the petitioner&#039;s defense reply to the show cause notice regarding recovery of service tax with interest and penalty. The petitioner had claimed exemption under Mega exemption Notification 25/2012, but this defense was apparently &quot;forgotten&quot; by the adjudicating authority. The matter was remanded to the competent authority with directions to consider the petitioner&#039;s reply, provide an opportunity for hearing, and pass a fresh order in accordance with law. The application was allowed.</description>
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