2026 (5) TMI 63

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....pondent No.1, whereby the authority has conducted proceedings in terms of the provisions of the Finance Act, 1994 and raised demand regarding service tax. 3. It is noticed that the impugned order has been passed taking note of inputs received from the Central Board of Direct Taxes and information available in the Income Tax returns for the financial year 2016-2017. 4. It is further noticed that, where authorities have initiated proceedings under the provisions of the Finance Act, 1994, and adjudicated the issue raising demand of service tax, this Court in such cases has set aside the order and remitted the matter back for re-consideration in light of the observations made in W.P.No.11154/2023. 5. It is further contended by the lear....

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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,....