https://www.taxtmi.com/caselaws?id=333810 A works contract that commenced before the 07.07.2009 cut-off could not be denied the benefit of the unamended composition scheme unless it was shown that the work had not begun before that date; the assessee's works order was dated 15.11.2008, so the amended scheme was inapplicable on the stated facts. For the remaining works contract demands, the assessee had not earlier filed a reply or produced supporting documents, so a proper opportunity to place its defence on record was required. The works contract service demand was set aside and remanded for de novo adjudication, while the demand for management consultancy services remained undisturbed. en-us Tue, 23 Aug 2016 00:00:00 +0530 Tue, 25 Oct 2016 15:40:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333810 A works contract that commenced before the 07.07.2009 cut-off could not be denied the benefit of the unamended composition scheme unless it was shown that the work had not begun before that date; the assessee's works order was dated 15.11.2008, so the amended scheme was inapplicable on the stated facts. For the remaining works contract demands, the assessee had not earlier filed a reply or produced supporting documents, so a proper opportunity to place its defence on record was required. The works contract service demand was set aside and remanded for de novo adjudication, while the demand for management consultancy services remained undisturbed. Case-Laws Service Tax Tue, 23 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333810