https://www.taxtmi.com/caselaws?id=791600 In service tax proceedings, the Karnataka HC set aside the Order-in-Original and the Order-in-Appeal and remitted the matter to the stage of reply to the show-cause notice. The Court followed its earlier order in connected matters and directed the authorities to consider the observations already made, including the character of services under Section 65B(44) of the Finance Act, 1994, exemption under Notification No. 25/2012-ST dated 28.06.2012, and limitation. The petitioner was permitted to file a fresh reply, and the consequential recovery action by attachment of the bank account was ordered to be rescinded. en-us Wed, 01 Apr 2026 00:00:00 +0530 Wed, 13 May 2026 12:24:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791600 In service tax proceedings, the Karnataka HC set aside the Order-in-Original and the Order-in-Appeal and remitted the matter to the stage of reply to the show-cause notice. The Court followed its earlier order in connected matters and directed the authorities to consider the observations already made, including the character of services under Section 65B(44) of the Finance Act, 1994, exemption under Notification No. 25/2012-ST dated 28.06.2012, and limitation. The petitioner was permitted to file a fresh reply, and the consequential recovery action by attachment of the bank account was ordered to be rescinded. Case-Laws Service Tax Wed, 01 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791600