https://www.taxtmi.com/caselaws?id=249751 The works contract composition scheme for service tax was treated as prima facie available where the project had commenced before 1-6-2007 but the option and payments were received after the scheme came into force. The Department's acknowledgment of the option supported the assessee's claim to the concessional rate, yet the option was regarded as effective only from receipt by the Department, so tax at the normal rate remained payable for the prior period. No financial hardship was shown. Partial stay relief was granted, with a deposit directed and the balance demand and penalty stayed during the appeal. en-us Wed, 12 Sep 2012 00:00:00 +0530 Tue, 22 Jul 2014 18:35:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249751 The works contract composition scheme for service tax was treated as prima facie available where the project had commenced before 1-6-2007 but the option and payments were received after the scheme came into force. The Department's acknowledgment of the option supported the assessee's claim to the concessional rate, yet the option was regarded as effective only from receipt by the Department, so tax at the normal rate remained payable for the prior period. No financial hardship was shown. Partial stay relief was granted, with a deposit directed and the balance demand and penalty stayed during the appeal. Case-Laws Service Tax Wed, 12 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249751