2026-VIL-290-ORI-ST
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SERVICE TAX High Court Cases

Service Tax - Demand based on the information received from the Income Tax Department – Whether the demand based solely on the information received from the Income Tax Department is sustainable without independent inquiry and without granting proper opportunity to the assessee - HELD - The Adjudicating Authority has not made any independent inquiry based on the information received from the Income Tax Department. Since the adjudicating authority has failed to discharge his authority by independently inquiring as to whether the amounts treated to be consideration as per information received from the Income Tax Department were relatable to any work executed within the State of Odisha, finding of fact recorded by the Adjudicating Authority against the petitioner is perverse – Further, the petitioner did not appear before the Adjudicating Authority with material document(s) to show that it was not exigible to service tax, as a result of which the consideration stated to have been disclosed to the Income Tax Department has been assessed as reflected in the impugned Order-in-Original - The petitioner had no proper opportunity to justify its claim for exemption as also raise point of limitation. Proceedings for the same period were undertaken by other authorities which gave rise to the issue of double taxation. The Petitioner was also deprived of opportunity to establish exemption under Mega Exemption Notification No. 25/2012-ST and to raise limitation - the impugned adjudication order and rectification order are unsustainable and set aside - The matter is remanded for fresh adjudication after granting proper opportunity - The writ petition is disposed of
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