https://www.taxtmi.com/caselaws?id=77165 Rule 3(3) of the Works Contract Composition Scheme Rules requires a provider to exercise the composition option before paying service tax and applies that option to the entire works contract. Circular No. 98/1/2008-ST treats prior tax payment under earlier service classifications as barring subsequent reclassification of the same composite contract as works contract service for composition-scheme purposes. This approach accords with the Rule 3(3) eligibility condition and the service-classification principles under the Finance Act, 1994; tax paid before 1 June 2007 prevents use of the composition scheme for that contract. en-us Mon, 07 Jun 2010 00:00:00 +0530 Fri, 30 Jan 2026 10:26:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77165 Rule 3(3) of the Works Contract Composition Scheme Rules requires a provider to exercise the composition option before paying service tax and applies that option to the entire works contract. Circular No. 98/1/2008-ST treats prior tax payment under earlier service classifications as barring subsequent reclassification of the same composite contract as works contract service for composition-scheme purposes. This approach accords with the Rule 3(3) eligibility condition and the service-classification principles under the Finance Act, 1994; tax paid before 1 June 2007 prevents use of the composition scheme for that contract. Case-Laws Service Tax Mon, 07 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77165