https://www.taxtmi.com/caselaws?id=469301 Service tax proceedings based on Form 26AS and income-tax return data were restored to the departmental stage, with writ petitions against show-cause notices relegated to designated officers for fresh consideration. Orders-in-original were set aside and the matters remitted to be reconsidered from the show-cause notice stage, while connected demand and attachment proceedings flowing from those orders were also set aside. The Court expressly kept open all substantive contentions, including taxability, exemption or negative-list coverage, reverse-charge liability, and limitation, and clarified that the disposal was not an adjudication on merits or jurisdiction. en-us Wed, 10 Jul 2024 00:00:00 +0530 Sat, 13 Jun 2026 11:48:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469301 Service tax proceedings based on Form 26AS and income-tax return data were restored to the departmental stage, with writ petitions against show-cause notices relegated to designated officers for fresh consideration. Orders-in-original were set aside and the matters remitted to be reconsidered from the show-cause notice stage, while connected demand and attachment proceedings flowing from those orders were also set aside. The Court expressly kept open all substantive contentions, including taxability, exemption or negative-list coverage, reverse-charge liability, and limitation, and clarified that the disposal was not an adjudication on merits or jurisdiction. Case-Laws Service Tax Wed, 10 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469301