https://www.taxtmi.com/caselaws?id=469308 Service tax demands based on CBDT information were set aside and sent back for fresh consideration from the stage of show cause notice. The Court treated the matter as covered by a coordinate bench decision and required the authorities to examine the petitioners' objections on merits, including whether the activity constituted "service" under Section 65B(44) of the Finance Act, 1994, whether it fell within the negative list or Notification No. 25/2012-ST, and whether the demand was barred by limitation. The impugned show cause notice, order-in-original and order-in-appeal were quashed, with reconsideration directed before the designated officers. en-us Fri, 21 Mar 2025 00:00:00 +0530 Sat, 13 Jun 2026 21:16:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469308 Service tax demands based on CBDT information were set aside and sent back for fresh consideration from the stage of show cause notice. The Court treated the matter as covered by a coordinate bench decision and required the authorities to examine the petitioners' objections on merits, including whether the activity constituted "service" under Section 65B(44) of the Finance Act, 1994, whether it fell within the negative list or Notification No. 25/2012-ST, and whether the demand was barred by limitation. The impugned show cause notice, order-in-original and order-in-appeal were quashed, with reconsideration directed before the designated officers. Case-Laws Service Tax Fri, 21 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469308