https://www.taxtmi.com/caselaws?id=413135 The High Court remanded the issue of Works Contract service assessment back to the Tribunal for rectification of a mistake in the previous order. It held that failure to convey the option in writing should not deny the benefit under the composition scheme. The Tribunal allowed the appellant to pay Service Tax under the composition scheme, considering non-intimation as a condonable lapse. The taxable value in the Show Cause Notice remained unchanged, but the appellant could pay at a reduced rate under the composition scheme. en-us Fri, 01 Oct 2021 00:00:00 +0530 Mon, 25 Apr 2022 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413135 The High Court remanded the issue of Works Contract service assessment back to the Tribunal for rectification of a mistake in the previous order. It held that failure to convey the option in writing should not deny the benefit under the composition scheme. The Tribunal allowed the appellant to pay Service Tax under the composition scheme, considering non-intimation as a condonable lapse. The taxable value in the Show Cause Notice remained unchanged, but the appellant could pay at a reduced rate under the composition scheme. Case-Laws Service Tax Fri, 01 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413135