https://www.taxtmi.com/highlights?id=47906 Works Contract Services - Composition rules - admittedly the composition rules are applicable on an option exercised by the assessee which was exercised only w.e.f. December 2010 onwards - in the absence of any option having been exercised for the period in question, the applicability of the composition rules cannot be upheld- remanded for redetermined the demand for the period falling within five years from the date of SCN en-us Sat, 13 Jul 2019 08:07:16 +0530 Sat, 13 Jul 2019 08:07:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=47906 Works Contract Services - Composition rules - admittedly the composition rules are applicable on an option exercised by the assessee which was exercised only w.e.f. December 2010 onwards - in the absence of any option having been exercised for the period in question, the applicability of the composition rules cannot be upheld- remanded for redetermined the demand for the period falling within five years from the date of SCN Highlights Service Tax Sat, 13 Jul 2019 08:07:16 +0530 https://www.taxtmi.com/highlights?id=47906