https://www.taxtmi.com/caselaws?id=788230 Dispute centred on whether service tax, interest and penalty could attach where the taxpayer had changed its name, claimed SEZ export exemption, and a second service-tax registration existed. The court required the adjudicating authority to apply independent mind to documents reflecting the name change and to determine whether the transactions fall within exports from the SEZ-if so, liability under the second registration does not properly attach; accordingly the prior order was set aside and the matter remitted. The taxpayer was directed to cancel the second registration within four weeks and the authority to complete fresh adjudication within a defined short timeframe, without costs. en-us Thu, 12 Mar 2026 00:00:00 +0530 Thu, 19 Mar 2026 08:59:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788230 Dispute centred on whether service tax, interest and penalty could attach where the taxpayer had changed its name, claimed SEZ export exemption, and a second service-tax registration existed. The court required the adjudicating authority to apply independent mind to documents reflecting the name change and to determine whether the transactions fall within exports from the SEZ-if so, liability under the second registration does not properly attach; accordingly the prior order was set aside and the matter remitted. The taxpayer was directed to cancel the second registration within four weeks and the authority to complete fresh adjudication within a defined short timeframe, without costs. Case-Laws Service Tax Thu, 12 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788230