2014 (10) TMI 641

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....JC (AR), for the Respondent. ORDER The applicant was engaged in the business of construction of 'Residential Complexes' for the period April, 2007 to March, 2011. There was a dispute between the applicant and Revenue whether the applicant had paid appropriate service tax. The applicant submits that they have paid the service tax correctly as per the 'Works Contract Composition Scheme' applicable....

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....h, 2011 stands confirmed against the applicant along with interest and penalties. 2. The ld. Advocate for the applicant relies on the Circular No. 128/10/2010-S.T., dated 24-8-2010. In para-3 of the said Circular it is clarified that if no service tax has been paid on a project prior to 1-6-2007, the assessee can pay service tax under the Works Contract Composition Scheme. Further, she also ....