https://www.taxtmi.com/caselaws?id=787447 Where a service tax demand was founded solely on income tax return disclosures, the court directed that Orders in Original be set aside and the matters remitted to the stage of reply to the show cause notice so authorities may re adjudicate. The court required fresh consideration of (i) whether the services fall within the negative list or attract exemption notifications including relevant exemption notifications, (ii) applicability of the statutory definition of taxable services, (iii) liability under the prescribed rule framework, and (iv) limitation; all contentions were left open and petitioners may file fresh replies. Consequential bank attachments/debit freezes were ordered withdrawn on receipt of certified copies. en-us Mon, 23 Feb 2026 00:00:00 +0530 Fri, 06 Mar 2026 08:30:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787447 Where a service tax demand was founded solely on income tax return disclosures, the court directed that Orders in Original be set aside and the matters remitted to the stage of reply to the show cause notice so authorities may re adjudicate. The court required fresh consideration of (i) whether the services fall within the negative list or attract exemption notifications including relevant exemption notifications, (ii) applicability of the statutory definition of taxable services, (iii) liability under the prescribed rule framework, and (iv) limitation; all contentions were left open and petitioners may file fresh replies. Consequential bank attachments/debit freezes were ordered withdrawn on receipt of certified copies. Case-Laws Service Tax Mon, 23 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787447