https://www.taxtmi.com/caselaws?id=268914 The Tribunal ruled in favor of the respondent, dismissing the appeal and cross objections. It held that the demand for Service Tax at the normal rate was not sustainable as the respondent had complied with the Works Contract Scheme rules by exercising the option for the composition scheme before paying the tax. The Tribunal found that the show-cause notice lacked a basis for the demand and that the contract changes made by the respondent were legitimate, with no evidence of exploitation of the composition scheme without a valid reason. en-us Tue, 13 Oct 2015 00:00:00 +0530 Fri, 13 May 2016 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268914 The Tribunal ruled in favor of the respondent, dismissing the appeal and cross objections. It held that the demand for Service Tax at the normal rate was not sustainable as the respondent had complied with the Works Contract Scheme rules by exercising the option for the composition scheme before paying the tax. The Tribunal found that the show-cause notice lacked a basis for the demand and that the contract changes made by the respondent were legitimate, with no evidence of exploitation of the composition scheme without a valid reason. Case-Laws Service Tax Tue, 13 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268914