https://www.taxtmi.com/caselaws?id=218389 The Supreme Court upheld the validity of Circular No. 98/1/2008-ST, stating it was in conformity with Rule 3(3) of the 2007 Rules. The appellant's request to change the classification of ongoing contracts for availing the Composition Scheme under the 2007 Rules was denied. The Court held that reclassification of services was not permissible as the appellant had already paid tax under the old provisions. The Court also rejected the appellant's argument of discrimination between assessees. The appeal was dismissed, affirming the Circular's validity and denying the appellant's claims. en-us Fri, 09 Nov 2012 00:00:00 +0530 Wed, 03 Aug 2022 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218389 The Supreme Court upheld the validity of Circular No. 98/1/2008-ST, stating it was in conformity with Rule 3(3) of the 2007 Rules. The appellant's request to change the classification of ongoing contracts for availing the Composition Scheme under the 2007 Rules was denied. The Court held that reclassification of services was not permissible as the appellant had already paid tax under the old provisions. The Court also rejected the appellant's argument of discrimination between assessees. The appeal was dismissed, affirming the Circular's validity and denying the appellant's claims. Case-Laws Service Tax Fri, 09 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218389