https://www.taxtmi.com/caselaws?id=354397 The Tribunal ruled in favor of the appellant, finding that the services provided should be classified as works contract services for Service Tax purposes. The Tribunal held that the appellant was eligible for the composition scheme benefit, emphasizing that procedural deficiencies should not prevent substantial benefits when no specific format for opting for the scheme was prescribed. As a result, the Tribunal set aside the order denying the composition scheme benefit and allowed the appeal. en-us Fri, 10 Nov 2017 00:00:00 +0530 Sat, 27 Jan 2018 08:18:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354397 The Tribunal ruled in favor of the appellant, finding that the services provided should be classified as works contract services for Service Tax purposes. The Tribunal held that the appellant was eligible for the composition scheme benefit, emphasizing that procedural deficiencies should not prevent substantial benefits when no specific format for opting for the scheme was prescribed. As a result, the Tribunal set aside the order denying the composition scheme benefit and allowed the appeal. Case-Laws Service Tax Fri, 10 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354397