2026 (5) TMI 1375

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....IL DUTT YADAV For the Petitioner : Sri. N Manohar., Advocate For the Respondents : Sri. Jeevan J. Neeralgi., Advocate ORAL ORDER: The petitioner has called in question the validity of the order passed by the Commissioner of Central Tax (Appeals-1), Bengaluru at Annexure-D. 2. Annexure-D is the order-in-appeal. The appeal was filed against the order-in-original. 3. Perused the ord....

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....lish that the activities that were sought to be taxed was outside the purview of taxable services under the provisions of the Finance Act and affirmed the order of the adjudicating authority. 6. Learned Counsel for petitioner submits that this court in W.P.No.11154/2023 and connected matters in an identical factual matrix has set aside the order of adjudication observing that the proceedings we....

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....5B(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.25/2012ST 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) Wh....