https://www.taxtmi.com/caselaws?id=449934 A writ challenge to a service tax demand was declined where the assessee claimed exemption under a notification but produced no supporting material before the assessing authority. The exemption claim required factual scrutiny of documents, which was better suited to the statutory appellate forum. Because an efficacious appeal was available, the High Court did not entertain the merits in writ jurisdiction and left the assessee to pursue the appellate remedy. en-us Thu, 25 Jan 2024 00:00:00 +0530 Fri, 23 Feb 2024 08:22:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449934 A writ challenge to a service tax demand was declined where the assessee claimed exemption under a notification but produced no supporting material before the assessing authority. The exemption claim required factual scrutiny of documents, which was better suited to the statutory appellate forum. Because an efficacious appeal was available, the High Court did not entertain the merits in writ jurisdiction and left the assessee to pursue the appellate remedy. Case-Laws Service Tax Thu, 25 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449934