https://www.taxtmi.com/highlights?id=25874 Works contract service - Payment of tax under Composition scheme without prior opting the scheme - it was never the appellant who opted to pay under works contract but the Revenue required them to pay the tax under the works contract. In such a scenario, the question of assessee exercising any option before discharging the tax under the category of works contract does not arise at all - AT en-us Tue, 10 Nov 2015 14:36:19 +0530 Tue, 10 Nov 2015 14:36:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=25874 Works contract service - Payment of tax under Composition scheme without prior opting the scheme - it was never the appellant who opted to pay under works contract but the Revenue required them to pay the tax under the works contract. In such a scenario, the question of assessee exercising any option before discharging the tax under the category of works contract does not arise at all - AT Highlights Service Tax Tue, 10 Nov 2015 14:36:19 +0530 https://www.taxtmi.com/highlights?id=25874