Held - As seen from the impugned order dated 05.04.2022, there is no reference to the reply dated 25.02.2022 and the said reply has also not been c.....

Held - Categorical conclusive findings have been recorded in the show-cause notice after considering the submissions of the petitioner and the resp.....

Held - The petitioners contend that the said activities do not come within the purview of service tax. When the opportunity of hearing is given, it.....

Held - What is required to be seen is whether the respondent had borne in mind the object for issuing a show cause notice while issuing the impugne.....

Held - A perusal of copy of the order-sheet at Annexure P-11, shows that though the order is dated 5.5.2015, but it was signed by the officer on 15.....

Held - Perusal of the show cause notice dated 31.08.2016 does not create an impression that there is any pre-meditated determination by the Commiss.....