https://www.taxtmi.com/caselaws?id=414914 In a composite works contract, the composition scheme could not be compelled on an assessee who had not opted for it, because the scheme was only an option and the assessee was entitled to discharge service tax on the service portion while paying VAT on the goods portion under State law. For the period from 01.07.2012, the goods component already subjected to VAT could not be taxed again as service tax under Rule 2A of the Service Tax (Determination of Value) Rules, 2006, since only the service component was taxable. As the service tax demands failed, the related interest and penalty demands also could not survive. en-us Thu, 18 Nov 2021 00:00:00 +0530 Tue, 21 Jul 2026 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414914 In a composite works contract, the composition scheme could not be compelled on an assessee who had not opted for it, because the scheme was only an option and the assessee was entitled to discharge service tax on the service portion while paying VAT on the goods portion under State law. For the period from 01.07.2012, the goods component already subjected to VAT could not be taxed again as service tax under Rule 2A of the Service Tax (Determination of Value) Rules, 2006, since only the service component was taxable. As the service tax demands failed, the related interest and penalty demands also could not survive. Case-Laws Service Tax Thu, 18 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414914