2026 (5) TMI 1302

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....S) - -<br>Service Tax<br>HON&#39;BLE MR. JUSTICE S SUNIL DUTT YADAV For the Petitioner : Sri. Harish V. S., Advocate For the Respondents : Sri. Aravind V. Chavan, Advocate for R1 To R3 ORAL ORDER: The petitioner has challenged the Order-in-Original at Annexures-B and D. It is the case of the petitioner that the order of adjudication is passed on the basis of inputs received from Centra....

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....kept in mind by the concerned officials. The observations made from para-10 onwards reads as follows:- 10. The officers while disposing off the petitions to keep in mind the following: 1) Whether petitioners do not qualify under Section 65B(44) of the Finance Act, 1994 ? 2) Whether services are covered under negative list ? 3) Whether services are covered under ....

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.... be filed upon matter being relegated as noticed above. 13. Accordingly, the following: ORDER In light of observations made above, the writ petitions relating to challenge to show-cause notice, such matters will stand relegated to the officers to be designated in terms of the observations made in para 8 above, at the same stage. Accordingly, such of the petitions at Sl.No.1 to....

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....rrangement that is made, petitioners to file a memo for withdrawal of appeal and accordingly, the orders-in-original in question would also receive the same treatment, i.e. be set aside as per the directions made above. Wherever demands have been made pursuant to the impugned orders, such proceedings are also set aside." 5. In light of the above, the order of adjudication at Annexure-B....