Works contract service tax exemption withdrawal upheld; mandamus to recover tax from the State was refused.

Withdrawal of the exemption for works contract service was upheld, and the associated show cause notices and assessment demands for service tax were not set aside. The petitioners were required to participate in the statutory adjudicatory process, file replies, and pursue appeals where assessment orders had been passed, while retaining the ability to raise limitation and time-bar objections under applicable law. A writ of mandamus directing collection of the tax from the State was refused because no corresponding statutory duty to collect from the State was shown. The petitioners were left to seek reimbursement through contractual, civil, or other available statutory remedies.

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Outcome: The writ petition challenging Notification No. 6/2015-Service Tax dated 01.03.2015 and the consequential service tax demand was dismissed, following the earlier Division Bench decision.

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