2014 (5) TMI 1131

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....AR, for the Respondent. ORDER The benefit of payment of service tax under the Works Contract Scheme for erection and commissioning or installation services stand denied to the appellant on the ground that they have not filed any written option to avail said works contract scheme composition scheme benefit. The period involved in the present appeal is 2009-2010. 2. I find that identic....

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.... scheme for all the contracts. Further the noticees have not paid any service tax in respect of any contract in any other services. The entire payment after calculation of service tax @ 4.12% has been made under composition scheme of Works Contract Services. In view of above, I allow the benefit of composition scheme as the noticees fulfil the condition as mentioned in the notification No. 32/2007....