2026 (5) TMI 62

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....s an exparte order without benefit of reply to the show cause notice. It is further submitted that the authority has relied on adjudication regarding service tax under the provisions of Finance Act by looking into the details of the income tax returns. It is submitted that in identical matters this Court has set aside the order remitting the matter for fresh consideration in light of the observations made in the order dated 03.07.2024 passed in W.P.No.11154/2023 and connected matters and taking note of the observations made in the said order, matter may be remitted. 3. Sri Aravind Chavan, learned counsel appearing for the Revenue submits that the petitioner ought to have participated in the proceedings and having failed to do so has suff....

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.... other applicable Notifications? 4) Whether the person is liable to remit service tax in terms of Rule 2 (1) (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 relegat....