2026 (3) TMI 656

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....covery notice at Annexure-C. The petitioner has challenged the Order in Original as well as the Order in Appeal on the ground that the petitioner is not liable to pay service tax as the petitioner's liability would not arise in light of the exemption threshold. 2. It is further submitted that this Court in identical circumstances wherein liability for service tax was sought to be adjudicated and demand imposed on the basis of inputs received from Central Board of Direct Taxes (CBDT) or on the basis of declaration made in the Income Tax Returns, has set aside the orders of adjudication and remitted the matter back for consideration after noticing the observations made in W.P. No. 11154/2023. 3. It is submitted that this Court in W.....

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....ides on merits are kept open. 12. Needless to state, upon conclusion of proceedings, if any of the petitioners are still aggrieved, legal remedies are kept open. It is also clarified that wherever, replies to show-cause notice have not been made out, the same may be filed upon matter being relegated as noticed above. 13. Accordingly, the following: ORDER In light of observations made above, the writ petitions relating to challenge to show-cause notice, such matters will stand relegated to the officers to be designated in terms of the observations made in para 8 above, at the same stage. Accordingly, such of the petitions at Sl.No. 1 to 5 in Column No. 1 of the table relating to challenge to show-cause not....