The High Court observed that impugned order against petitioner had been passed without granting a meaningful opportunity of hearing

The Tribunal set aside the service tax demand against the Amway distributor, noting the SCN lacked clarity and held that distributors resell goods on their own account not service providers.

However, when the inspection officer visited the registered office of the Company, situated at the address for physical verification on 30.05.2019, he found it to be closed.