2011 (2) TMI 672

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.... Appellant. Shri K.K. Jaiswal, DR, for the Respondent. [Order per : D.N. Panda, Member (J)] -  Ld. Counsel submits that law does not require option to be exercised in writing for availing composition scheme by works contractor. Alternatively, the argument is that if the appellant is made liable to service tax, they are entitled to the abatement in terms of Notification No. 1/2006-ST ....

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....ch a view has been taken in the case of Bajaj Travels Ltd. v. CCE, Chandigarh reported in 2009 (16) S.T.R. 183 (Tri.- Del.). If option is not exercised in writing that does not see the light of the day. Therefore on the first count, the appellant prima facie fails to succeed. 4. So far as the second alternate argument is concerned, that when the appellant appears is a works contractor, to ....