https://www.taxtmi.com/caselaws?id=790860 An ex parte tax adjudication based on material from income-tax records was set aside because the assessee had not filed a reply to the show cause notice, and the matter was remitted for fresh adjudication from the reply stage. The court directed reconsideration with an opportunity to respond, and noted that the authorities should keep in mind earlier observations on the scope of section 65B(44) of the Finance Act, the negative list, exemption notifications, service tax liability, and limitation where applicable. All contentions were left open for fresh consideration. en-us Wed, 22 Apr 2026 00:00:00 +0530 Sat, 02 May 2026 07:40:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790860 An ex parte tax adjudication based on material from income-tax records was set aside because the assessee had not filed a reply to the show cause notice, and the matter was remitted for fresh adjudication from the reply stage. The court directed reconsideration with an opportunity to respond, and noted that the authorities should keep in mind earlier observations on the scope of section 65B(44) of the Finance Act, the negative list, exemption notifications, service tax liability, and limitation where applicable. All contentions were left open for fresh consideration. Case-Laws Service Tax Wed, 22 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790860