https://www.taxtmi.com/highlights?id=41704 Works contract - Composition Scheme - allegation is that the appellant cannot opt to pay service tax under the composition scheme for the reason that they have failed to file intimation prior to payment of service tax under the composition scheme - Benefit of composition cannot be denied merely for procedural lapse. en-us Fri, 28 Sep 2018 09:12:41 +0530 Fri, 28 Sep 2018 09:12:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=41704 Works contract - Composition Scheme - allegation is that the appellant cannot opt to pay service tax under the composition scheme for the reason that they have failed to file intimation prior to payment of service tax under the composition scheme - Benefit of composition cannot be denied merely for procedural lapse. Highlights Service Tax Fri, 28 Sep 2018 09:12:41 +0530 https://www.taxtmi.com/highlights?id=41704