https://www.taxtmi.com/caselaws?id=284865 The Tribunal set aside the order confirming a demand for payment of service tax at a specific rate without filing an option under the Composition Scheme. It was found that the appellant had effectively exercised the option by declaring tax payable at the specified rate in the relevant return, despite a procedural lapse in format. The reversal of cenvat credit and proper reflection in returns further supported the appellant's position, leading to the unsustainable nature of the confirmed demands. The appeal was allowed in favor of the appellant. en-us Tue, 05 Mar 2019 00:00:00 +0530 Sat, 31 Oct 2020 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284865 The Tribunal set aside the order confirming a demand for payment of service tax at a specific rate without filing an option under the Composition Scheme. It was found that the appellant had effectively exercised the option by declaring tax payable at the specified rate in the relevant return, despite a procedural lapse in format. The reversal of cenvat credit and proper reflection in returns further supported the appellant's position, leading to the unsustainable nature of the confirmed demands. The appeal was allowed in favor of the appellant. Case-Laws Service Tax Tue, 05 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284865