https://www.taxtmi.com/caselaws?id=791237 An adjudication based on Form 26AS and TDS statements was set aside because the matter required fresh consideration of whether the services fell within the statutory definition, the negative list, Notification No. 25/2012-ST, limitation, and whether the demand exceeded the show-cause notice. The authorities were directed to reconsider the dispute from the stage of the show-cause notice, and the taxpayer was permitted to file an additional reply. All contentions were left open for fresh adjudication. en-us Wed, 04 Mar 2026 00:00:00 +0530 Fri, 08 May 2026 07:29:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791237 An adjudication based on Form 26AS and TDS statements was set aside because the matter required fresh consideration of whether the services fell within the statutory definition, the negative list, Notification No. 25/2012-ST, limitation, and whether the demand exceeded the show-cause notice. The authorities were directed to reconsider the dispute from the stage of the show-cause notice, and the taxpayer was permitted to file an additional reply. All contentions were left open for fresh adjudication. Case-Laws Service Tax Wed, 04 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791237