https://www.taxtmi.com/caselaws?id=349408 The High Court dismissed the Writ Petition challenging a service tax demand on a composite contract, emphasizing the need to exhaust the appeal remedy before invoking extraordinary jurisdiction under Article 226. The Court held that service tax could be levied on both service and materials in such contracts and that the case involved factual complexities, not just legal issues. The petitioner's failure to pursue the appeal route rendered the Writ Petition not maintainable, leading to its dismissal without costs. en-us Thu, 05 Oct 2017 00:00:00 +0530 Fri, 13 Oct 2017 09:23:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349408 The High Court dismissed the Writ Petition challenging a service tax demand on a composite contract, emphasizing the need to exhaust the appeal remedy before invoking extraordinary jurisdiction under Article 226. The Court held that service tax could be levied on both service and materials in such contracts and that the case involved factual complexities, not just legal issues. The petitioner's failure to pursue the appeal route rendered the Writ Petition not maintainable, leading to its dismissal without costs. Case-Laws Service Tax Thu, 05 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349408