https://www.taxtmi.com/caselaws?id=777020 CESTAT held the adjudication order invalid because the show-cause notice (SCN) and personal hearing notices were not proved served, rendering the ex-parte order a breach of natural justice and contrary to statutory procedure (Section 37C/Section 73(2) framework). The tribunal set aside the impugned demand and declined to address other issues. It further found that supplies of educational materials were sales of goods falling under the negative list and not liable to service tax. The appeal was allowed and the adjudication order quashed. en-us Thu, 21 Aug 2025 00:00:00 +0530 Fri, 22 Aug 2025 08:35:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777020 CESTAT held the adjudication order invalid because the show-cause notice (SCN) and personal hearing notices were not proved served, rendering the ex-parte order a breach of natural justice and contrary to statutory procedure (Section 37C/Section 73(2) framework). The tribunal set aside the impugned demand and declined to address other issues. It further found that supplies of educational materials were sales of goods falling under the negative list and not liable to service tax. The appeal was allowed and the adjudication order quashed. Case-Laws Service Tax Thu, 21 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777020