https://www.taxtmi.com/caselaws?id=791311 An ex parte service tax order-in-original was set aside because the petitioner had not been given an effective opportunity to reply to the show-cause notice. The HC noted that the exemption claim under Notification No. 25/2012-ST and the question of taxability under Section 65B(44) of the Finance Act, 1994 required fresh examination, and that the adjudication had to be reconsidered in light of earlier directions in connected matters. The matter was remitted to the stage of reply, with liberty to file a fresh response and a direction that the adjudicating authority proceed accordingly. en-us Mon, 23 Mar 2026 00:00:00 +0530 Sat, 09 May 2026 07:13:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791311 An ex parte service tax order-in-original was set aside because the petitioner had not been given an effective opportunity to reply to the show-cause notice. The HC noted that the exemption claim under Notification No. 25/2012-ST and the question of taxability under Section 65B(44) of the Finance Act, 1994 required fresh examination, and that the adjudication had to be reconsidered in light of earlier directions in connected matters. The matter was remitted to the stage of reply, with liberty to file a fresh response and a direction that the adjudicating authority proceed accordingly. Case-Laws Service Tax Mon, 23 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791311