2026 (5) TMI 64

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....ave adjudicated under the provisions of the Finance Act, 1994 and raised a demand regarding service tax. 3. The petitioner submits that the authority has proceeded on the basis of the information available in the income tax returns as well as TDS certificates. It is submitted that in identical circumstances, the authority has proceeded to adjudicate claim of the department regarding service tax based on income tax returns. This Court in W.P.No.11154/2023 and connected petitions has set aside the order and remitted the matter for reconsideration in light of the observations made. It is submitted similar order may be passed in the present petition also. 4. Learned counsel appearing for the petitioner further submits that the petitioner ....

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....) (d) read with applicable notification? 5) Whether claims are barred by limitation in terms of the law laid down by the Apex Court? 11. It is also clarified that disposal of present petitions must not be construed as having adjudicated 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 above. 13. Accordingly, the following: ORDER In light of observations made above,....