https://www.taxtmi.com/caselaws?id=790861 Service tax adjudication under the Finance Act, 1994 was set aside because the High Court followed its earlier approach in connected matters and remitted the case for reconsideration from the reply stage to the show-cause notice. The authority was directed to examine the relevant statutory questions, including the applicability of Section 65B(44), the negative list, the exemption notification, liability under the applicable rule, and limitation. The petitioner was permitted to file a fresh reply and place supporting material before the adjudicating authority. en-us Fri, 24 Apr 2026 00:00:00 +0530 Tue, 26 May 2026 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790861 Service tax adjudication under the Finance Act, 1994 was set aside because the High Court followed its earlier approach in connected matters and remitted the case for reconsideration from the reply stage to the show-cause notice. The authority was directed to examine the relevant statutory questions, including the applicability of Section 65B(44), the negative list, the exemption notification, liability under the applicable rule, and limitation. The petitioner was permitted to file a fresh reply and place supporting material before the adjudicating authority. Case-Laws Service Tax Fri, 24 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790861