https://www.taxtmi.com/caselaws?id=792320 Service tax demand based substantially on income-tax return data was set aside because similar adjudications had already been remitted for reconsideration in connected matters. The order directed fresh examination of whether the activity fell within section 65B(44) of the Finance Act, 1994, the negative list, applicable exemption notifications, reverse-charge liability, and limitation. The appellate dismissal was only for non-payment of statutory deposit and not on merits, so the matter was restored to the stage of reply to the show-cause notice. All contentions were kept open, and the petitioner was given an opportunity to file a reply before the authority. en-us Tue, 03 Feb 2026 00:00:00 +0530 Tue, 26 May 2026 18:02:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792320 Service tax demand based substantially on income-tax return data was set aside because similar adjudications had already been remitted for reconsideration in connected matters. The order directed fresh examination of whether the activity fell within section 65B(44) of the Finance Act, 1994, the negative list, applicable exemption notifications, reverse-charge liability, and limitation. The appellate dismissal was only for non-payment of statutory deposit and not on merits, so the matter was restored to the stage of reply to the show-cause notice. All contentions were kept open, and the petitioner was given an opportunity to file a reply before the authority. Case-Laws Service Tax Tue, 03 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792320