https://www.taxtmi.com/caselaws?id=367923 The appellant was found entitled to the benefit of Works Contract Composition Scheme for service tax payment, with tax payable only on the service portion value. However, the benefit was denied due to failure to exercise the option as required by the Rules. The appellant's Rectification of Mistake application seeking modification of the final order to extend the benefit was dismissed by the Tribunal, emphasizing that such modification would amount to a review of the order, not permissible under a Rectification of Mistake application. en-us Tue, 07 Aug 2018 00:00:00 +0530 Fri, 28 Sep 2018 09:12:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367923 The appellant was found entitled to the benefit of Works Contract Composition Scheme for service tax payment, with tax payable only on the service portion value. However, the benefit was denied due to failure to exercise the option as required by the Rules. The appellant's Rectification of Mistake application seeking modification of the final order to extend the benefit was dismissed by the Tribunal, emphasizing that such modification would amount to a review of the order, not permissible under a Rectification of Mistake application. Case-Laws Service Tax Tue, 07 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367923