2026 (5) TMI 14

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....Respondents : Sri. Aravind V. Chavan., Advocate ORAL ORDER: The petitioner has challenged the order-in-original at Annexure-E, whereby the parties have initiated proceedings for adjudication under the provisions of the Finance Act, 1974 and raised demand for Service Tax. 2. It is the contention of the petitioner that adjudication is completed on the basis of reports received from the Cent....

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....consideration after observing that the authorities were to take note of the observations made therein. 5. Perused the order dated 03.07.2024 passed in W.P.No.11154/2023 and connected petitions. 6. 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 obse....

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....icated any of the contentions including jurisdiction. All contentions of both sides 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 ....

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....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 me....