https://www.taxtmi.com/caselaws?id=790862 The ex parte service-tax adjudication and consequential recovery proceedings were set aside because the assessee was not afforded an effective opportunity to reply to the show-cause notice. The matter was restored to the pre-adjudication stage for fresh consideration, with liberty to file a fresh reply. The authority was directed to reconsider the dispute in light of the earlier remand directions, including whether the activity falls within section 65B(44) of the Finance Act, 1994, whether it is covered by the negative list, whether exemption under Notification No. 25/2012-ST or any other applicable notification applies, and whether liability arises under the reverse-charge framework. en-us Fri, 24 Apr 2026 00:00:00 +0530 Sat, 02 May 2026 07:40:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790862 The ex parte service-tax adjudication and consequential recovery proceedings were set aside because the assessee was not afforded an effective opportunity to reply to the show-cause notice. The matter was restored to the pre-adjudication stage for fresh consideration, with liberty to file a fresh reply. The authority was directed to reconsider the dispute in light of the earlier remand directions, including whether the activity falls within section 65B(44) of the Finance Act, 1994, whether it is covered by the negative list, whether exemption under Notification No. 25/2012-ST or any other applicable notification applies, and whether liability arises under the reverse-charge framework. Case-Laws Service Tax Fri, 24 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790862