https://www.taxtmi.com/caselaws?id=356714 A substantive benefit under the Works Contract Composition Scheme cannot be denied merely because the option was exercised after payment had begun, where the assessee was otherwise eligible and the lapse was only procedural. The activity was treated as Works Contract Service for the disputed period, and the composition scheme under the relevant notification and rules was held applicable. Denial based solely on the absence of prior intimation was found unsustainable, so the demand was set aside and the matter remanded for fresh quantification, reconsideration of penalty, and de novo adjudication with the scheme benefit extended. en-us Tue, 06 Mar 2018 00:00:00 +0530 Sat, 14 Apr 2018 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356714 A substantive benefit under the Works Contract Composition Scheme cannot be denied merely because the option was exercised after payment had begun, where the assessee was otherwise eligible and the lapse was only procedural. The activity was treated as Works Contract Service for the disputed period, and the composition scheme under the relevant notification and rules was held applicable. Denial based solely on the absence of prior intimation was found unsustainable, so the demand was set aside and the matter remanded for fresh quantification, reconsideration of penalty, and de novo adjudication with the scheme benefit extended. Case-Laws Service Tax Tue, 06 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356714