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    <title>2026 (8) TMI 335 - PATNA HIGH COURT</title>
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    <description>Alternative statutory remedies are described as a self-imposed restraint on writ jurisdiction, not an absolute bar where the challenge concerns the foundational validity of a service-tax assessment. For composite works contracts, taxable service must be isolated under the prescribed valuation mechanism by excluding the value of goods transferred or applying applicable valuation percentages. The notes further state that reverse-charge eligibility requires determination of the assessee&#039;s legal status and applicable notification conditions. A quasi-judicial assessment must address these material contentions through clear, reasoned findings; failure to do so requires fresh determination after hearing the assessee.</description>
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      <link>https://www.taxtmi.com/caselaws?id=796462</link>
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