https://www.taxtmi.com/caselaws?id=797435 Under the Works Contract Composition Scheme, the option to use the composition procedure is irrevocable for the entire works contract, but it does not lock in the service-tax rate applicable when the option is exercised. Before the Point of Taxation Rules, 2011, tax rates followed the taxable event of service rendition. Thereafter, the rate is determined at the applicable point of taxation, including where the effective tax rate changes under Rule 4. A revised rate therefore applies at the relevant point of taxation during the contract, notwithstanding the continuing composition option. en-us Thu, 20 Aug 2026 00:00:00 +0530 Sat, 22 Aug 2026 10:33:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797435 Under the Works Contract Composition Scheme, the option to use the composition procedure is irrevocable for the entire works contract, but it does not lock in the service-tax rate applicable when the option is exercised. Before the Point of Taxation Rules, 2011, tax rates followed the taxable event of service rendition. Thereafter, the rate is determined at the applicable point of taxation, including where the effective tax rate changes under Rule 4. A revised rate therefore applies at the relevant point of taxation during the contract, notwithstanding the continuing composition option. Case-Laws Service Tax Thu, 20 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797435