https://www.taxtmi.com/caselaws?id=780611 CESTAT BANGALORE - AT allowed the appeal and set aside the impugned order. The tribunal held that the adjudicating authority improperly issued and confirmed a demand solely on the appellant's SVLDRS Form-1 without examining the services rendered or relevant documents, and without a speaking order. Given SVLDRS restrictions, the Revenue should have proceeded under regular demand provisions where declared liability remained unpaid. The show-cause notice based only on the Form-1 was held invalid and cannot be retrospectively cured, so the order confirming the demand was quashed. en-us Wed, 24 Sep 2025 00:00:00 +0530 Mon, 03 Nov 2025 08:13:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780611 CESTAT BANGALORE - AT allowed the appeal and set aside the impugned order. The tribunal held that the adjudicating authority improperly issued and confirmed a demand solely on the appellant's SVLDRS Form-1 without examining the services rendered or relevant documents, and without a speaking order. Given SVLDRS restrictions, the Revenue should have proceeded under regular demand provisions where declared liability remained unpaid. The show-cause notice based only on the Form-1 was held invalid and cannot be retrospectively cured, so the order confirming the demand was quashed. Case-Laws Service Tax Wed, 24 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780611