https://www.taxtmi.com/caselaws?id=450673 CESTAT Kolkata held that appellant failed to file letter indicating option for Composition Scheme under Works Contract Service. Demand for October 2005 to May 2007 was set aside as no demand was made prior to June 2007. For June 2007 to March 2010, though appellant paid service tax under Works Contract category and reflected in ST-3 returns without departmental query until show cause notice in August 2010, confirmed demand without composition benefit was set aside due to limitation. No penalties imposed. Excess service tax paid to be refunded per statutory provisions. Appeal disposed. en-us Thu, 15 Feb 2024 00:00:00 +0530 Sat, 09 Mar 2024 13:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450673 CESTAT Kolkata held that appellant failed to file letter indicating option for Composition Scheme under Works Contract Service. Demand for October 2005 to May 2007 was set aside as no demand was made prior to June 2007. For June 2007 to March 2010, though appellant paid service tax under Works Contract category and reflected in ST-3 returns without departmental query until show cause notice in August 2010, confirmed demand without composition benefit was set aside due to limitation. No penalties imposed. Excess service tax paid to be refunded per statutory provisions. Appeal disposed. Case-Laws Service Tax Thu, 15 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450673