https://www.taxtmi.com/caselaws?id=787901 Petition contests service tax demands and recovery on the ground that liability does not arise where the value of services falls within the statutory exemption threshold and where adjudication proceeded ex parte relying on income tax returns. The court directed reconsideration from the stage of reply to the show cause notice, applying the framework of qualification under service definitions, the negative list, applicable exemption notifications, Rule 2(1)(d) consequences and limitation; it held that demands based solely on income tax return inputs or without opportunity to file replies and evidence are unsustainable and remitted the matter for fresh adjudication. en-us Wed, 04 Mar 2026 00:00:00 +0530 Sat, 14 Mar 2026 08:36:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787901 Petition contests service tax demands and recovery on the ground that liability does not arise where the value of services falls within the statutory exemption threshold and where adjudication proceeded ex parte relying on income tax returns. The court directed reconsideration from the stage of reply to the show cause notice, applying the framework of qualification under service definitions, the negative list, applicable exemption notifications, Rule 2(1)(d) consequences and limitation; it held that demands based solely on income tax return inputs or without opportunity to file replies and evidence are unsustainable and remitted the matter for fresh adjudication. Case-Laws Service Tax Wed, 04 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787901