https://www.taxtmi.com/caselaws?id=794875 Effective adjudication of service tax demands and penalties requires a real and reasonable opportunity to reply to the show cause notice and to be heard. Fixing a final hearing during Covid-19 restrictions may be insufficient where it does not establish an effective hearing opportunity. Written explanations previously submitted must also be considered in the adjudication order. Where taxability and the applicability of the extended period involve arguable legal interpretation, those issues require proper consideration after hearing the affected party. An ex parte adjudication lacking these safeguards breaches natural justice and should be set aside for fresh decision after granting an effective hearing. en-us Wed, 01 Jul 2026 00:00:00 +0530 Tue, 14 Jul 2026 08:26:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794875 Effective adjudication of service tax demands and penalties requires a real and reasonable opportunity to reply to the show cause notice and to be heard. Fixing a final hearing during Covid-19 restrictions may be insufficient where it does not establish an effective hearing opportunity. Written explanations previously submitted must also be considered in the adjudication order. Where taxability and the applicability of the extended period involve arguable legal interpretation, those issues require proper consideration after hearing the affected party. An ex parte adjudication lacking these safeguards breaches natural justice and should be set aside for fresh decision after granting an effective hearing. Case-Laws Service Tax Wed, 01 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794875