2019 (7) TMI 212

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....Commissioner/AR for the appellant None for the Respondent. ORDER PER: MS. SULEKHA BEEVI C.S 1. The brief facts of the case are that the assessee is registered with the Department under "Works Contract Service". On verification of records it was noticed that most of the works executed by them were for Public Sector Undertakings viz; M/s HPCL, M/s BPCL and M/s IOCL. It was also seen that....

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....hat the Department is in appeal on the limited issue as to whether the Commissioner (Appeals) ought to have given the benefit of composition scheme to the assessee. It is mandatory requirement that the assessee has to exercise option and obtain permission from the jurisdictional Officer for discharging the service tax liability under the composition scheme. 3. None appeared on behalf of the ass....