HC set-aside service tax demand as non-speaking order was passed without considering exemption clauses

Shri Keshab Purkayastha Vs  Union of India (Tripura High Court) The impugned order dated 16.11.2022 passed by the respondent No.3, apart from being illegal, arbitrary and without jurisdiction, is apparently perverse and fraught with patent illegality since it was conclusively decided by the respondent No.2 after consulting the relevant laws that the services rendered by the petitioner during the financial year 2016-17 are exempted from the purview of Service Tax, particularly in view of the Clause-14(a) of the Central Government’s Mega Exemption Notification No. 25/2012 dated 20.06.2012. He...