https://www.taxtmi.com/caselaws?id=392556 Under Rule 3 of the Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007, the dispute concerned whether the composition rate prevailing when the option was exercised continues for the full works contract despite a later enhancement in rate. The Tribunal noted conflicting views and the Calcutta High Court's consideration of the issue, but did not finally decide the tax liability in the appeal. Instead, it referred the question on the applicability of the revised composition rate to a Larger Bench for authoritative determination. en-us Fri, 02 Aug 2019 00:00:00 +0530 Mon, 24 Feb 2020 08:55:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392556 Under Rule 3 of the Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007, the dispute concerned whether the composition rate prevailing when the option was exercised continues for the full works contract despite a later enhancement in rate. The Tribunal noted conflicting views and the Calcutta High Court's consideration of the issue, but did not finally decide the tax liability in the appeal. Instead, it referred the question on the applicability of the revised composition rate to a Larger Bench for authoritative determination. Case-Laws Service Tax Fri, 02 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392556