https://www.taxtmi.com/caselaws?id=352566 A composite works contract was treated as eligible for the Works Contract Composition Scheme once works contract service came into force on 01.06.2007, and prior payment of service tax under a different classification did not bar that election. Where no prescribed form or mandatory mode existed for exercising the option, payment at the composition rate and disclosure in statutory returns were sufficient to evidence adoption of the scheme. The absence of input credit availed also supported eligibility, and credit of input services was not excluded by the scheme. On that basis, the objection to the composition scheme failed, and the demand and penalties could not be sustained. en-us Fri, 01 Dec 2017 00:00:00 +0530 Tue, 09 Jan 2018 09:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352566 A composite works contract was treated as eligible for the Works Contract Composition Scheme once works contract service came into force on 01.06.2007, and prior payment of service tax under a different classification did not bar that election. Where no prescribed form or mandatory mode existed for exercising the option, payment at the composition rate and disclosure in statutory returns were sufficient to evidence adoption of the scheme. The absence of input credit availed also supported eligibility, and credit of input services was not excluded by the scheme. On that basis, the objection to the composition scheme failed, and the demand and penalties could not be sustained. Case-Laws Service Tax Fri, 01 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352566