https://www.taxtmi.com/caselaws?id=433060 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. en-us Fri, 06 Jan 2023 00:00:00 +0530 Fri, 20 Jan 2023 09:14:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433060 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. Case-Laws Service Tax Fri, 06 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433060