https://www.taxtmi.com/caselaws?id=432219 HC dismissed petitions challenging withdrawal of a service-tax exemption for certain works-contract services, holding the withdrawal via Notification No.6/2015-ST (effective 01.04.2015) was a policy decision not justiciable unless shown to be mala fide or actuated by extraneous considerations. The court affirmed that the services were taxable (liable from 01.06.2007) and denied refund claims, while granting petitioners liberty to prefer statutory appeals before the Appellate Authority subject to the pre-deposit requirement under Section 35F within 30 days of receipt of the order. en-us Wed, 30 Nov 2022 00:00:00 +0530 Tue, 02 Sep 2025 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432219 HC dismissed petitions challenging withdrawal of a service-tax exemption for certain works-contract services, holding the withdrawal via Notification No.6/2015-ST (effective 01.04.2015) was a policy decision not justiciable unless shown to be mala fide or actuated by extraneous considerations. The court affirmed that the services were taxable (liable from 01.06.2007) and denied refund claims, while granting petitioners liberty to prefer statutory appeals before the Appellate Authority subject to the pre-deposit requirement under Section 35F within 30 days of receipt of the order. Case-Laws Service Tax Wed, 30 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432219