Court Rules Service Tax Exemption Withdrawal Not Open to Judicial Review Unless Influenced by Malafide Intentions or Arbitrariness.

Exemption from Service Tax - The exemption which was earlier granted in the public interest was withdrawn in the public interest - Whether public interest existed or not in withdrawing the exemption is not justiciable unless it is found that such withdrawal was vitiated on account of malafide, extraneous consideration or arbitration. High Court while exercising its jurisdiction under Article 226 of the Constitution of India does not sit in appeal over the decision of the Government to withdraw a Notification or an exemption. It is further a policy decision of the Government to withdraw the exemption. - HC .....

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