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    <title>2026 (5) TMI 803 - KARNATAKA HIGH COURT</title>
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    <description>Service tax adjudication was set aside where the impugned Order-in-Original was found inconsistent with directions issued in connected matters. The Court treated the dispute as requiring fresh consideration on liability under Section 65B(44), the negative list, exemption notifications, reverse charge, and limitation, and therefore remitted the matter to the stage of reply to the show cause notice. The assessee was allowed to file a fresh reply, and the authority was directed to decide the case afresh while keeping all contentions open.</description>
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      <description>Service tax adjudication was set aside where the impugned Order-in-Original was found inconsistent with directions issued in connected matters. The Court treated the dispute as requiring fresh consideration on liability under Section 65B(44), the negative list, exemption notifications, reverse charge, and limitation, and therefore remitted the matter to the stage of reply to the show cause notice. The assessee was allowed to file a fresh reply, and the authority was directed to decide the case afresh while keeping all contentions open.</description>
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