https://www.taxtmi.com/caselaws?id=785770 Levy of service tax was challenged where assessment relied on income inferred from income tax returns/Form 26AS; the High Court noted that fact appears uncontested but reserved all merit and jurisdictional contentions. The court observed the appellate dismissal for non-payment of pre-deposit did not decide the substantive adjudication, set aside the original order, the appellate dismissal and the recovery notice, and remitted the matter for fresh consideration from the stage of reply to the show-cause notice. The petitioner may file fresh pleadings and appear before the authority; earlier connected observations remain applicable to the remand. en-us Tue, 20 Jan 2026 00:00:00 +0530 Sat, 31 Jan 2026 08:55:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785770 Levy of service tax was challenged where assessment relied on income inferred from income tax returns/Form 26AS; the High Court noted that fact appears uncontested but reserved all merit and jurisdictional contentions. The court observed the appellate dismissal for non-payment of pre-deposit did not decide the substantive adjudication, set aside the original order, the appellate dismissal and the recovery notice, and remitted the matter for fresh consideration from the stage of reply to the show-cause notice. The petitioner may file fresh pleadings and appear before the authority; earlier connected observations remain applicable to the remand. Case-Laws Service Tax Tue, 20 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785770