https://www.taxtmi.com/forum/issue?id=2459 Availability of the composition scheme for works contractors under service tax is governed by the Work Contract (Composition) Rules, 2007 and does not depend on any parallel opt in under state VAT composition schemes; opting for service tax composition is an independent election under service tax law and cannot be denied solely because the contractor has not availed a VAT composition option. en-us Fri, 10 Dec 2010 09:57:05 +0530 Thu, 23 Jan 2025 15:58:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2459 Availability of the composition scheme for works contractors under service tax is governed by the Work Contract (Composition) Rules, 2007 and does not depend on any parallel opt in under state VAT composition schemes; opting for service tax composition is an independent election under service tax law and cannot be denied solely because the contractor has not availed a VAT composition option. Discussion-Forum Service Tax Fri, 10 Dec 2010 09:57:05 +0530 https://www.taxtmi.com/forum/issue?id=2459