- 1 - HC-KAR NC: 2026:KHC:22789 WP No. 12531 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF APRIL, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 12531 OF 2026 (T-RES) BETWEEN: M/S. JR SERVICE CONSULTANCY, REPRESENTED BY ITS PARTNER, SHRI. G HEMADRI, SON OF HEMACHANDRA NAIDU G, NO.1359, GROUND FLOOR, WEST OF CHORD ROAD, NAGPURA, KARNATAKA - 560 086, AGED ABOUT 47 YEARS. …PETITIONER (BY SRI. PRANAY SHARMA Y., ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, WEST DIVISION-3, BANGALORE WEST COMMISSIONERATE, 1ST FLOOR, TTMC COMPLEX, BMTC BUS STAND, BANASHANKARI, BENGALURU - 560 070. 2. OFFICE OF THE COMMISSIONER OF CENTRAL TAX, WEST DIVISION-3, BANGALORE WEST COMMISSIONERATE, 1ST FLOOR, TTMV COMPLEX, Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:22789 WP No. 12531 of 2026 BMTC BUS STAND, BANASHANKARI, BENGALURU - 560 070. …RESPONDENTS (BY SRI.ARAVIND V CHAVAN, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO I) QUASH THE ORDER IN ORIGINAL DATED 06.01.2023 VIDE ORDER NO. IV/16/31/2020 BWD3 15-16 PASSED BY RESPONDENT NO.1 L.E., THE ASSISTANT COMMISSIONER OF CENTRAL TAX BEARING DIN NO. 202211570000000A9F. COPY OF THE ORDER IN ORIGINAL DATED 30/11/2022 ORDER NO. IV/16/31/2020 BWD3 15-16 BEARING DIN NO. 202211570000000A9F PASSED BY THE RESPONDENT NO.1 IS ENCLOSED AND MARKED AS ANNEXURE-A1 AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV ORAL ORDER Sri Aravind V. Chavan, learned counsel is directed to accept notice for the respondents. 2. The petitioner has challenged the validity of the Order-in-Original dated 06.01.2023 at Annexure-A1 passed by the respondent No.1, whereby the authorities - 3 - HC-KAR NC: 2026:KHC:22789 WP No. 12531 of 2026 have adjudicated under the provisions of the Finance Act, 1994 and raised a demand regarding service tax. 3. The petitioner submits that the authority has proceeded on the basis of the information available in the income tax returns as well as TDS certificates. It is submitted that in identical circumstances, the authority has proceeded to adjudicate claim of the department regarding service tax based on income tax returns. This Court in W.P.No.11154/2023 and connected petitions has set aside the order and remitted the matter for reconsideration in light of the observations made. It is submitted similar order may be passed in the present petition also. 4. Learned counsel appearing for the petitioner further submits that the petitioner is involved in supply of Fire Safety Services to the Government and other authorities and insofar as Government authorities are concerned, services rendered are exempt in terms of the Notification No.25/2012. It is submitted, that if the - 4 - HC-KAR NC: 2026:KHC:22789 WP No. 12531 of 2026 petitioner is permitted to make out a reply to the show- cause notice, the petitioner would clarify the issue as regards liability of the petitioner. 5. Noticing that the order passed is an exparte order, though the petitioner has been served with notice as contended by the revenue, it would be appropriate to pass order taking note of the observations made in W.P.No.11154/2023 and other connected petitions. 6. Perused the order dated 03.07.2024 passed in W.P.No.11154/2023 and connected petitions. 7. This Court while disposing of the said petitions by remanding it to the stage of reply to the show cause notice had made certain observations to be kept in mind by the concerned officials. The observations made from para-10 onwards reads as follows:- 10. The officers while disposing off the petitions to keep in mind the following: - 5 - HC-KAR NC: 2026:KHC:22789 WP No. 12531 of 2026 1) Whether petitioners do not qualify under Section 65B(44) of the Finance Act, 1994 ? 2) Whether services are covered under negative list ? 3) Whether services are covered under the exemption list under the Notification No.25/2012-ST dated 28.06.2012 or under any other applicable Notifications? 4) Whether the person is liable to remit service tax in terms of Rule 2 (1) (d) read with applicable notification? 5) Whether claims are barred by limitation in terms of the law laid down by the Apex Court? 11. It is also clarified that disposal of present petitions must not be construed as having adjudicated any of the contentions including jurisdiction. All contentions of both sides on merits are kept open. 12. Needless to state, upon conclusion of proceedings, if any of the petitioners are still aggrieved, legal remedies are kept open. It is also clarified that wherever, replies to show-cause notice have not been made out, the same may be filed upon matter being relegated as noticed above. 13. Accordingly, the following: - 6 - HC-KAR NC: 2026:KHC:22789 WP No. 12531 of 2026 ORDER In light of observations made above, the writ petitions relating to challenge to show-cause notice, such matters will stand relegated to the officers to be designated in terms of the observations made in para 8 above, at the same stage. Accordingly, such of the petitions at Sl.No.1 to 5 in Column No.1 of the table relating to challenge to show-cause notice are disposed off. Insofar as such writ petitions as detailed in Column 2 of the table relating to challenge to Orders-in- Original, in light of the discussion made above, the Orders-in-Original stand set aside and the matters are relegated to the Officers to be designated to be reconsidered from the stage of show-cause notice. Accordingly, such of the petitions at Sl.No.1 to 35 in Column No.2 of the table relating to challenge to Orders-in-Original are disposed off. The petitioners who are now relegated before the authorities concerned are at liberty to file their pleadings within a reasonable time as may be fixed by the Officers concerned. Wherever the matters are pending in appeal in light of the arrangement that is made, petitioners to file a memo for withdrawal of appeal and accordingly, the orders-in- original in question would also receive the same - 7 - HC-KAR NC: 2026:KHC:22789 WP No. 12531 of 2026 treatment, i.e. be set aside as per the directions made above. Wherever demands have been made pursuant to the impugned orders, such proceedings are also set aside." 8. In light of the above, Order-in-Original at Annexure-A1 is set aside. The matter is remitted to the stage of reply to show-cause notice. Consequent to setting aside of order at Annexure-A1, notice for recovery at Annexure-A2 dated 19.02.2026 is set aside and respondent-authorities are required to rescind notice at Annexure-A3 which is issued pursuant to steps for recovery in light of the impugned assessment order being set aside. 9. Authorities to take note of the observations made in order dated 03.07.2024 passed in W.P.No.11154/2023 and connected petitions as extracted supra, in specific, to the observations at para-10 of the order as may be applicable. All contentions are kept open. - 8 - HC-KAR NC: 2026:KHC:22789 WP No. 12531 of 2026 10. Needless to state, petitioner is at liberty to make out fresh reply to the show-cause notice. Petitioner to appear before respondent No.1 on 25.05.2026 without waiting for any fresh notice. Accordingly, the petition is disposed of. SD/- (S SUNIL DUTT YADAV) JUDGE HR List No.: 1 Sl No.: 7