https://www.taxtmi.com/caselaws?id=769203 Patna HC dismissed writ application filed by petitioner subcontractor challenging service tax liability determination. Court held petitioner liable for service tax on works contract services despite principal contractors paying tax on overall contract value, rejecting double taxation argument. Petition was filed beyond three-month limitation period for statutory appeal under Section 35(b) Central Excise Act, 1944 read with Section 86 Finance Act, 1994. Court found writ jurisdiction improperly invoked as statutory appellate remedy remained available but unused within prescribed timeframe. Application dismissed for being time-barred and premature. en-us Fri, 11 Apr 2025 00:00:00 +0530 Tue, 22 Apr 2025 08:31:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769203 Patna HC dismissed writ application filed by petitioner subcontractor challenging service tax liability determination. Court held petitioner liable for service tax on works contract services despite principal contractors paying tax on overall contract value, rejecting double taxation argument. Petition was filed beyond three-month limitation period for statutory appeal under Section 35(b) Central Excise Act, 1944 read with Section 86 Finance Act, 1994. Court found writ jurisdiction improperly invoked as statutory appellate remedy remained available but unused within prescribed timeframe. Application dismissed for being time-barred and premature. Case-Laws Service Tax Fri, 11 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769203