- There can not be separate and distinct grounds in SCN and the final order: Delhi High Court
- The order passed without affording personal hearing of the assessee is against the principle of natural justice and liable to be set aside and remanded back . Calcutta High Court
- The one time premium/ salami paid under renting of Immovable property services would not be treated as rent and hence will not be chargeable to service tax : CESTAT
- The payment to the E Cash Ledger can not be treated as discharge of liability .- Jharkhand High Court.
- “ The acceptance of writ petition at the stage of the notice is premature and frustrate the tax administration” Orissa High Court