Service Tax Assessment Upheld: Taxpayer Must First Exhaust Appellate Remedies Before Challenging Exemption Claims

HC dismissed writ petition challenging service tax assessment for 2016-17 and 2017-18. Court held that the petitioner must first raise the exemption claim before the appellate authority, not through a writ petition, effectively upholding the original tax assessment.

---

---

The High Court of Patna dismissed the writ petition challenging an assessment order for service tax for the period 2016-17 and 2017-18. The petitioner engages in government contracts exempt from service tax, but the court ruled that the question of exemption must be raised before the appellate authority.

---