https://www.taxtmi.com/caselaws?id=451205 CESTAT New Delhi held that formal written notification to the department is not required to exercise the option under the Composition Scheme for works contract service. Following precedents from ABL Infrastructure and Zuberi Engineering Company cases, and Calcutta HC's decision in Larsen Toubro, the tribunal ruled that payment of service tax under the scheme and filing returns constitutes sufficient compliance for exercising the option. The Commissioner's order dated 29.03.2017 was set aside and appeal allowed. en-us Wed, 20 Mar 2024 00:00:00 +0530 Fri, 22 Mar 2024 08:36:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451205 CESTAT New Delhi held that formal written notification to the department is not required to exercise the option under the Composition Scheme for works contract service. Following precedents from ABL Infrastructure and Zuberi Engineering Company cases, and Calcutta HC's decision in Larsen Toubro, the tribunal ruled that payment of service tax under the scheme and filing returns constitutes sufficient compliance for exercising the option. The Commissioner's order dated 29.03.2017 was set aside and appeal allowed. Case-Laws Service Tax Wed, 20 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451205