Service Tax on Railway License Fees Treated as Support Services: Patna HC Declines Interference Citing Alternate Remedy

The Patna High Court declined to interfere in a matter concerning service tax on railway license fees, treating it as support services, citing the availability of an alternate remedy. The court suggested that the petitioner should first exhaust the appellate mechanisms provided under the service tax law before approaching the High Court, as there was no apparent jurisdictional error warranting immediate judicial intervention.