https://www.taxtmi.com/caselaws?id=792101 An order-in-original under Section 73(2) of the Finance Act, 1994, based on third-party data and enhancing the service tax demand beyond the show-cause notice, was set aside. The Karnataka High Court followed its earlier remand approach and held that the assessee should be permitted to file a fresh reply and place material before the adjudicating authority. The matter was remitted for reconsideration in light of the scope of Section 65B(44), the negative list, Notification No. 25/2012-ST, liability under Rule 2(1)(d) of the Service Tax Rules, and limitation, with all contentions kept open. en-us Tue, 24 Mar 2026 00:00:00 +0530 Sat, 23 May 2026 08:27:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792101 An order-in-original under Section 73(2) of the Finance Act, 1994, based on third-party data and enhancing the service tax demand beyond the show-cause notice, was set aside. The Karnataka High Court followed its earlier remand approach and held that the assessee should be permitted to file a fresh reply and place material before the adjudicating authority. The matter was remitted for reconsideration in light of the scope of Section 65B(44), the negative list, Notification No. 25/2012-ST, liability under Rule 2(1)(d) of the Service Tax Rules, and limitation, with all contentions kept open. Case-Laws Service Tax Tue, 24 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792101