2026 (5) TMI 62

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....DUTT YADAV For the Petitioner : Sri Ravi Shankar S V And Sri Pranay Sharma Advocates) For the Respondents : Sri Aravind Chavan, Advocate For R1 To R3 ORAL ORDER: The petitioner has called in question the validity of the order-in-original at Annexure-A. 2. The petitioner submits that the order passed is an exparte order without benefit of reply to the show cause notice. It is further....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....23 and connected petitions. 4. Perused the order-in-original. It is clear from the observation made at paragraph No.2 that the authority has proceeded on the basis of inputs received and declarations made under the provisions of the Income Tax Act. It is further noticed that the order passed is an exparte order as the petitioner has not made out any reply to the show cause notice. 5. The pet....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s are covered under negative list? 3) Whether services are covered under the exemption list under the Notification No.25/2012-ST dated 28.06.2012 or under any 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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 notice are disposed off. Insofar as such writ petitions as detailed in Column 2 of the table relating to challenge to Orders-in- Original, in light of the discussion made above, the Orders-in-Original stand set aside and the matters are releg....