https://www.taxtmi.com/caselaws?id=382516 The Tribunal upheld the decision to grant the benefit of the composition scheme to the appellant for discharging service tax liability under Works Contract Service. The Tribunal emphasized the mandatory requirement for the appellant to exercise the option and obtain permission for paying service tax under the composition scheme. Citing precedent, the Tribunal affirmed the order passed by the Commissioner (Appeals) and dismissed the Department's appeal, confirming the extension of the composition scheme benefit to the appellant. Compliance with procedural requirements was highlighted as crucial in such matters. en-us Mon, 17 Jun 2019 00:00:00 +0530 Fri, 05 Jul 2019 06:13:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382516 The Tribunal upheld the decision to grant the benefit of the composition scheme to the appellant for discharging service tax liability under Works Contract Service. The Tribunal emphasized the mandatory requirement for the appellant to exercise the option and obtain permission for paying service tax under the composition scheme. Citing precedent, the Tribunal affirmed the order passed by the Commissioner (Appeals) and dismissed the Department's appeal, confirming the extension of the composition scheme benefit to the appellant. Compliance with procedural requirements was highlighted as crucial in such matters. Case-Laws Service Tax Mon, 17 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382516