Karnataka HC set aside Ex-Parte Service Tax Order Set for Fresh Adjudication

The Court noted that the proceedings arose from CBDT information and had culminated ex-parte, while the taxpayer relied on the 19.09.2013 Circular to contend that pre-school education was outside the service tax regime. The order was therefore quashed and the proceedings restored, subject to deposit of 10% of the tax demand and filing a complete response with supporting documents.