https://www.taxtmi.com/caselaws?id=790999 Ex parte service tax adjudication based on income-tax material was set aside, and the matter was remitted to the stage of reply to the show-cause notice. The Court left open the petitioner's exemption, jurisdictional, negative-list, limitation, and other substantive defences for fresh consideration. It noted that similar matters had already been restored for reconsideration, including whether the services fell outside section 65B(44) of the Finance Act, 1994 and whether Notification No. 25/2012-ST applied. All merits remained unadjudicated, and the departmental authorities were directed to conduct fresh adjudication from the reply stage. en-us Wed, 29 Apr 2026 00:00:00 +0530 Tue, 26 May 2026 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790999 Ex parte service tax adjudication based on income-tax material was set aside, and the matter was remitted to the stage of reply to the show-cause notice. The Court left open the petitioner's exemption, jurisdictional, negative-list, limitation, and other substantive defences for fresh consideration. It noted that similar matters had already been restored for reconsideration, including whether the services fell outside section 65B(44) of the Finance Act, 1994 and whether Notification No. 25/2012-ST applied. All merits remained unadjudicated, and the departmental authorities were directed to conduct fresh adjudication from the reply stage. Case-Laws Service Tax Wed, 29 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790999