https://www.taxtmi.com/caselaws?id=790859 Where a statutory service tax appeal is rejected only as time-barred and not on merits, the original order does not merge with the appellate dismissal and remains open to challenge. The Karnataka HC also noted that similar matters required examination of whether the activity fell within taxable service under Section 65B(44) of the Finance Act, 1994, whether any negative-list or exemption applied, including Notification No. 25/2012-ST, and whether liability arose under Rule 2(1)(d) of the Service Tax Rules, 1994. The order-in-original was set aside and the matter remitted to the stage of reply to the show-cause notice for reconsideration. en-us Tue, 07 Apr 2026 00:00:00 +0530 Sat, 02 May 2026 07:40:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790859 Where a statutory service tax appeal is rejected only as time-barred and not on merits, the original order does not merge with the appellate dismissal and remains open to challenge. The Karnataka HC also noted that similar matters required examination of whether the activity fell within taxable service under Section 65B(44) of the Finance Act, 1994, whether any negative-list or exemption applied, including Notification No. 25/2012-ST, and whether liability arose under Rule 2(1)(d) of the Service Tax Rules, 1994. The order-in-original was set aside and the matter remitted to the stage of reply to the show-cause notice for reconsideration. Case-Laws Service Tax Tue, 07 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790859