Orissa HC Sets Aside Service Tax Order, Allows Petitioner to Present Exemption Claim

Basement to Roof Vs Assistant Commissioner (Orissa High Court) Orissa HC Sets Aside Service Tax Order, Allows Petitioner to Present Exemption Claim; Orissa HC Quashes Service Tax Demand on Ex Parte Basis, Says Non-Consideration of Contention is Denial of Hearing The Orissa High Court has set aside an ex parte service tax demand against Basement to Roof, an architectural firm. The court ruled that the adjudicating authority’s failure to consider the firm’s contentions amounted to a denial of a fair hearing. The petitioner had argued that the service tax demand, dated January 1, 2025, w...