2018 (3) TMI 417

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....mounting to Rs. 23,78,205/- along with payment of interest and penalties under various Sections of the Finance Act, 1994. The appeal has been filed against the said order claiming that the activity of the appellant will be entitled to classification under Works Contract Service and further that they will be entitled to the abatement benefit under Notification No. 01/2006 ST dated 01/03/2006. In the alternative the appellant has claimed that they will be entitled to make payment of Service Tax under the Works Contract Composition Scheme as per the provision of the Composition Rules notificed under Notification No. 32/2007 ST dated 22/05/2007. 2. With the above background we heard Ms Rinki Arora, Ld. Counsel appearing for the appellant as ....

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....ted 22/05/2007. The notification provides that the service provider is required to opt for payment of Service Tax under the Composition Rules prior to payment of Service Tax in respect of the Works Contract. But on perusal of the record of the present case we note that the appellant has opted for such Composition Scheme after they started making payment of Service Tax under the Works Contract Scheme. For the sole reason for failure to file the intimation prior to payment of Service Tax under WCS, the Adjudicating Authority has denied the benefit of Composition Scheme. 7. We have gone through Tribunal decision cited by the Ld. Counsel for the assessee. In the case of ABL Infrastructure Pvt. Ltd. (supra) where a similar issue was considere....

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....king/exercising an option nor has it been specified as to whom the option must be addressed. We agree that the fact of paying Service Tax at the composition rate in the returns filed by them, is enough indication to show that they have opted for payment under the Works Contract Composition Scheme. Reliance is placed on the case of Bridge and Roof Company (supra), wherein it was held as under:- "After hearing both sides, duly represented by Shri Bipin Garg, learned Advocate appearing for the appellant and Shri K.K. Jaiswal, learned AR appearing for the Revenue, we find that the Revenue's main objection is absence of option exercised by the appellant before they started paying duty under the works contract. However, we find that as t....