https://www.taxtmi.com/caselaws?id=775643 The CESTAT Allahabad held that the services rendered fall under "Works Contract Service" and the appellants are eligible for the composition scheme despite non-exercising the option, which was deemed a condonable procedural lapse not depriving them of substantive rights. The appellants had paid service tax at a higher rate and sought a refund, which was found maintainable. However, the tribunal noted that refund claims generally require modification of self-assessment, which was not done here. The revenue's attempt to raise new grounds at the refund stage was held to violate principles of natural justice and audi alteram partem. The tribunal distinguished the Delhi HC decision relied on by revenue, finding it inapplicable. The appeal was allowed, affirming the appellants' entitlement to the composition scheme and refund claim. en-us Thu, 24 Jul 2025 00:00:00 +0530 Tue, 29 Jul 2025 08:30:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775643 The CESTAT Allahabad held that the services rendered fall under "Works Contract Service" and the appellants are eligible for the composition scheme despite non-exercising the option, which was deemed a condonable procedural lapse not depriving them of substantive rights. The appellants had paid service tax at a higher rate and sought a refund, which was found maintainable. However, the tribunal noted that refund claims generally require modification of self-assessment, which was not done here. The revenue's attempt to raise new grounds at the refund stage was held to violate principles of natural justice and audi alteram partem. The tribunal distinguished the Delhi HC decision relied on by revenue, finding it inapplicable. The appeal was allowed, affirming the appellants' entitlement to the composition scheme and refund claim. Case-Laws Service Tax Thu, 24 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775643