2026 (5) TMI 1377

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....judicated the proceedings and raised the demand of Service Tax. 2. The petitioner has also challenged the Order-in-Appeal at Annexure-'B' dated 08.04.2025, which would reflect that the appeal is dismissed solely on the ground that the appeal was filed beyond the period prescribed under the statute and accordingly, without entering into the merits, the appeal came to be rejected. 3. Learned counsel for the petitioner would submit that the demand of Service Tax was pursuant to the proceedings initiated on the basis of inputs received from the Central Board of Direct Taxes. 4. It is submitted that this Court in matters involving identical legal contention where the proceedings under the Finance Act, 1994 were initiated had set....

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....rvations to be 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 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 down by the Apex....