https://www.taxtmi.com/caselaws?id=375549 Composite construction activity was treated as works contract service only from 01.06.2007, so service tax could not be demanded for the earlier period. Extended limitation was unavailable because the assessee was registered, filed ST-3 returns, and disclosed the nature and value of services, leaving no basis for suppression. Denial of the works contract composition scheme for failure to file the option was held unsustainable because the option requirement was procedural, not substantive, and the surviving demand had to be recalculated under the scheme with cum-tax benefit. en-us Tue, 05 Feb 2019 00:00:00 +0530 Thu, 21 Feb 2019 06:18:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375549 Composite construction activity was treated as works contract service only from 01.06.2007, so service tax could not be demanded for the earlier period. Extended limitation was unavailable because the assessee was registered, filed ST-3 returns, and disclosed the nature and value of services, leaving no basis for suppression. Denial of the works contract composition scheme for failure to file the option was held unsustainable because the option requirement was procedural, not substantive, and the surviving demand had to be recalculated under the scheme with cum-tax benefit. Case-Laws Service Tax Tue, 05 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375549