https://www.taxtmi.com/caselaws?id=798169 Notification-based service-tax exemption requires the claimant to establish eligibility with supporting contractual evidence. Where work orders, agreements and tender documents are not produced to correlate receipts with allegedly exempt handling and transportation services, the exemption claim remains unsubstantiated. Unanswered assertions concerning contractual rates and taxes further weaken the challenge to the demand. Extraordinary writ jurisdiction does not ordinarily warrant interference in those circumstances, particularly where a statutory appellate remedy is available; the taxpayer may pursue that remedy in accordance with law. en-us Fri, 28 Aug 2026 00:00:00 +0530 Thu, 03 Sep 2026 08:20:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798169 Notification-based service-tax exemption requires the claimant to establish eligibility with supporting contractual evidence. Where work orders, agreements and tender documents are not produced to correlate receipts with allegedly exempt handling and transportation services, the exemption claim remains unsubstantiated. Unanswered assertions concerning contractual rates and taxes further weaken the challenge to the demand. Extraordinary writ jurisdiction does not ordinarily warrant interference in those circumstances, particularly where a statutory appellate remedy is available; the taxpayer may pursue that remedy in accordance with law. Case-Laws Service Tax Fri, 28 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798169