Patna HC holds Ignored Contracts Cannot Sustain a Service Tax Demand

Krishna Kant Thakur, a contractor executing works for government authorities, claimed exemption under Entry 12 of Notification No.25/2012-ST for FY 2015-16 and 2016-17. 

The High Court, following a Supreme Court remand to enable consideration of the relevant documents, set aside the ₹4.03 crore demand and directed fresh adjudication after examining the contracts and giving an opportunity of hearing.