2026 (5) TMI 1303

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....CE S SUNIL DUTT YADAV For the Petitioner : Sri. Aryaman Ghulati, Advocate For the Respondents : Sri. Aravind V. Chavan, Advocate for R1 To R2 ORAL ORDER: The petitioner has called in question the validity of the Order-in-Original at Annexure-B. In terms of Annexure-B, Order-in-Original is passed under Section 73 (2) of the Finance Act, 1994, whereby the service tax demand has been rais....

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....ion of taxable services rendered during the period of October 2015 to June 2017 is quantified as Rs.51,23,555/- in the show-cause notice, while in the Order-in-Original the demand of service tax is quantified as Rs.1,39,91,378/-. It is further submitted that the claim of the authority is time barred and other contentions are raised. 4. Perused the order dated 03.07.2024 passed in W.P.No.11154/2....

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....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 proceedi....

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....light of the discussion made above, the Orders-in-Original stand set aside and the matters are relegated to the Officers to be designated to be reconsidered from the stage of show-cause notice. Accordingly, such of the petitions at 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 author....