Appellant Denied Composition Scheme for Works Contract Service; Dispute Over Free Material Components Supplied by Principal.

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....Works Contract Service - composition scheme is optional at the option of the assessee - The appellant is not entitled to composition scheme as they have not opted for the same; secondly, they are disputing the addition of material components supplied free by the principal as required under the composition scheme; the details and actual cost of the material thus supplied needs to be arrived at. - AT....