https://www.taxtmi.com/caselaws?id=189470 The works contract composition scheme could not be denied merely because no written option was filed. Actual payment of service tax at the composition rate was treated as sufficient evidence of exercise of the option, and the Tribunal relied on its earlier view that no written intimation was required. The denial of the scheme benefit was therefore unsustainable, and the issue was decided in favour of the assessee. en-us Thu, 01 May 2014 00:00:00 +0530 Tue, 10 Jan 2017 17:36:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189470 The works contract composition scheme could not be denied merely because no written option was filed. Actual payment of service tax at the composition rate was treated as sufficient evidence of exercise of the option, and the Tribunal relied on its earlier view that no written intimation was required. The denial of the scheme benefit was therefore unsustainable, and the issue was decided in favour of the assessee. Case-Laws Service Tax Thu, 01 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189470