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of <h1>Service Tax Assessment Upheld: Taxpayer Must First Exhaust Appellate Remedies Before Challenging Exemption Claims</h1> <h3>M/s Shiv Kumar Versus The Union of India, The Principal Commissioner, The Assistant Commissioner, The Superintendent, The Superintendent (Adjudication Cell) Patna</h3> 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 ... Exemption from service tax - contention of the petitioner is that the petitioner engages only in government contracts which is exempted from the levy of service tax - HELD THAT:- The question of whether the various contracts entered into by the petitioner is covered under the exemption notification is a question both on facts and law which has to be agitated before the appellate authority. Petition dismissed. 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.
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