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of <h1>Service Tax Rules for Pre-June 2007 Works Contracts Clarified; Eligibility and Classification Details Explained.</h1> The circular addresses the classification and applicability of service tax on ongoing works contracts entered into before June 1, 2007. It clarifies that with the introduction of the 'Works Contract' service on this date, the classification of services such as construction and repair under long-term contracts should change to 'Works Contract.' Regarding the composition scheme, contracts that paid service tax before June 1, 2007, are ineligible for the scheme. However, contracts without service tax payment before this date can opt for the scheme if chosen after its introduction. Previous circulars and a court judgment support this interpretation.
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