https://www.taxtmi.com/caselaws?id=792175 An ex parte service tax adjudication was set aside and the matter restored to the stage of reply to the show cause notice, because no written defence had been filed and the authorities had not reconsidered the dispute on merits, including issues under Section 65B(44), the negative list, exemption notification and reverse charge. Dismissal of the statutory appeal solely as time-barred did not lead to merger, since the appellate authority had not examined the merits. The original demand order therefore remained open to challenge, and all substantive issues were left for fresh adjudication. en-us Wed, 01 Apr 2026 00:00:00 +0530 Mon, 25 May 2026 08:14:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792175 An ex parte service tax adjudication was set aside and the matter restored to the stage of reply to the show cause notice, because no written defence had been filed and the authorities had not reconsidered the dispute on merits, including issues under Section 65B(44), the negative list, exemption notification and reverse charge. Dismissal of the statutory appeal solely as time-barred did not lead to merger, since the appellate authority had not examined the merits. The original demand order therefore remained open to challenge, and all substantive issues were left for fresh adjudication. Case-Laws Service Tax Wed, 01 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792175