Service Tax Case Remanded Due to Reliance on CBDT Data Without Independent Adjudication

Dirt Mania Outdoor Adventures Pvt. Ltd. Vs Union of India (Karnataka High Court) In Dirt Mania Outdoor Adventures Pvt Ltd vs Union of India Karnataka High Court, the petitioner challenged an Order-in-Original raising a service tax demand based on inputs received from CBDT and declarations made in income tax returns. The petitioner contended that similar matters had been remanded by the Court for reconsideration, including in W.P. No. 11154/2023, where demands based on such inputs were set aside. It was further submitted that the impugned order was passed ex parte without proper opportunity of ...