https://www.taxtmi.com/caselaws?id=788221 Eligibility of an assessee to opt for the Works Contract Composition Scheme turned on whether composite contracts that commenced before the composition regime could be treated as non-taxable service simplicitor and thus admitted to the composition window. Applying the principle that pre-enactment composite contracts involving deemed transfer of goods were outside service tax (per the Larsen & Toubro ratio), the analysis accepts tribunal precedents that ongoing composite projects begun before the composition regime cannot be denied composition relief. The impugned demand and denial of composition benefit were set aside and the appeal allowed for the assessee with consequential reliefs to follow. en-us Thu, 20 Nov 2025 00:00:00 +0530 Thu, 19 Mar 2026 08:59:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788221 Eligibility of an assessee to opt for the Works Contract Composition Scheme turned on whether composite contracts that commenced before the composition regime could be treated as non-taxable service simplicitor and thus admitted to the composition window. Applying the principle that pre-enactment composite contracts involving deemed transfer of goods were outside service tax (per the Larsen & Toubro ratio), the analysis accepts tribunal precedents that ongoing composite projects begun before the composition regime cannot be denied composition relief. The impugned demand and denial of composition benefit were set aside and the appeal allowed for the assessee with consequential reliefs to follow. Case-Laws Service Tax Thu, 20 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788221