2026 (1) TMI 1526

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..... 1 as well as the Order in Appeal at Annexure-'B' dated 01.02.2024 bearing No. 81/2024 passed by respondent No. 2 and as well as the Recovery Notice at Annexure-'C' dated 24.07.2025 issued by respondent No. 3. 2. It is the case of the petitioner that the petitioner is engaged in providing advertising agency services. The petitioner is aggrieved by the Order-in-Original dated 04.10.2022, wherein, Service Tax levy of Rs. 81,01,102/- has been fastened. It is specifically asserted that the adjudication order demanding Service Tax, interest and penalties has been passed on the strength of third-party data, i.e. income tax returns filed for the years 2015-2016, 2016-2017, while concluding that the gross income declared was to be construed as ....

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.... 9. Perused the order dated 03.07.2024 passed in W.P. No. 11154/2023 and connected petitions. 10. This Court while disposing of the said petitions by remanding it to the stage of reply to the show cause notice had made certain observations to be kept in mind by the concerned officials. The observations made from para-10 onwards reads as follows:- 10. The officers while disposing off the petitions to keep in mind the following: 1) Whether petitioners do not qualify under Section 65B(44) of the Finance Act, 1994 ? 2) Whether services are covered under negative list ? 3) Whether services are covered under the exemption list under the Notification No. 25/2012-ST dated 28.06.2012 or under any other applicable Not....

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....Accordingly, such of the petitions at Sl.No. 1 to 35 in Column No. 2 of the table relating to challenge to Orders-in-Original are disposed off. The petitioners who are now relegated before the authorities concerned are at liberty to file their pleadings within a reasonable time as may be fixed by the Officers concerned. Wherever the matters are pending in appeal in light of the arrangement that is made, petitioners to file a memo for withdrawal of appeal and accordingly, the orders-inoriginal in question would also receive the same treatment, i.e. be set aside as per the directions made above. Wherever demands have been made pursuant to the impugned orders, such proceedings are also set aside." 11. It is not in dispute ....