https://www.taxtmi.com/caselaws?id=792174 An ex parte service tax Order-in-Original based on income-tax return disclosures and departmental inputs was set aside because the petitioner was denied effective participation in the adjudication. The matter was remitted to the stage of reply to the show-cause notice, with liberty to file a fresh response and all contentions kept open. The court noted that similar connected disputes had already been sent back for reconsideration, including examination of the scope of Section 65B(44) of the Finance Act, 1994, the negative list, exemption under Notification No. 25/2012-ST, reverse charge liability, and limitation. en-us Thu, 26 Mar 2026 00:00:00 +0530 Mon, 25 May 2026 08:14:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792174 An ex parte service tax Order-in-Original based on income-tax return disclosures and departmental inputs was set aside because the petitioner was denied effective participation in the adjudication. The matter was remitted to the stage of reply to the show-cause notice, with liberty to file a fresh response and all contentions kept open. The court noted that similar connected disputes had already been sent back for reconsideration, including examination of the scope of Section 65B(44) of the Finance Act, 1994, the negative list, exemption under Notification No. 25/2012-ST, reverse charge liability, and limitation. Case-Laws Service Tax Thu, 26 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792174