https://www.taxtmi.com/caselaws?id=250791 The appeals were allowed by way of remand for re-examination of the value of the service portion and re-determination of penalties. The tribunal concluded that the contracts between the appellant, CNAICO, and SOKEO constituted a single composite works contract, making the appellant liable for service tax on a reverse charge basis. Additionally, the tribunal clarified that opting for the Composition Scheme is optional and cannot be imposed by the Revenue. en-us Tue, 05 Aug 2014 00:00:00 +0530 Wed, 01 Jul 2015 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250791 The appeals were allowed by way of remand for re-examination of the value of the service portion and re-determination of penalties. The tribunal concluded that the contracts between the appellant, CNAICO, and SOKEO constituted a single composite works contract, making the appellant liable for service tax on a reverse charge basis. Additionally, the tribunal clarified that opting for the Composition Scheme is optional and cannot be imposed by the Revenue. Case-Laws Service Tax Tue, 05 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250791