...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..., he has dropped the same, which read as under:- 10.2 From the above, it is observed that there is no requirement to file the intimation in writing for payment of service tax under Composition Scheme. In...notification No. 32/2007-ST. The act of the noticee for payment of service tax @ 4.12% shows their wish to opt for composition scheme. I find that the payment of service tax @ 4.12% itself shows that they have...

...Per. B. Ravichandran :- The only grievance of the appellant is that with reference to eligibility to works contract composition scheme for composite contract entered into after 01/06.../2007. Their claim is that they are eligible for payment of service tax by availing composition scheme in terms of Works Contract (Composition Scheme For ST/58048 of 2013 2 Payment of...pleaded for such composition scheme while arriving at the tax liability of composite works contract entered into and executed after 01/06/2007. We note that the tax liability at the full rate of 12.36...

...ST dated 01/03/2006. In the alternative the appellant has claimed that they will be entitled to ST/57730/2013-DB make payment of Service Tax under the Works Contract Composition Scheme as per the...of the Composition Scheme under Works Contract Service; the same has been denied by the Adjudicating Authority for the sole reason that the appellant has failed to file any intimation or option to the...Department opting for the payment of Service Tax under the Composition Scheme. She further submitted that if the benefit of the scheme is extended, the total liability of Service Tax will come down to...

...debtors filed in Court, on 30th August 1928, a composition scheme, stating the terms of agreement with the creditors arrived at by them, and praying that the composition scheme might be given effect to...mo attention was given to the composition scheme by any of the parties concerned, and no step was taken in regard to the same. The proceeding before the Court followed in the manner provided by law..., on appointment of receivers in insolvency, without any reference to the composition scheme by any party. The insolvent prayed for final discharge on 19th September 1929. Upon that, attempt was made by...

...since their Head Office was service provider and was availing the benefit of Composition Scheme of payment of Service Tax on works contract service which is laying of pipelines. According to composition...scheme, assessee would not be eligible for composition scheme when input credit has been availed. However, in this case, composition scheme has not been denied but input credit has been denied on the...ground that the appellant has availed composition scheme for works contract.3. Learned counsel submits that in this case, once inputs were used for manufacture of pipes...

...in relation to execution of works contract is leviable to service tax w.e.f 1.6.2007 [Section 65(105) (zzzza)] Works Contract (Composition Scheme of Payment of Service Tax) Rules..., 2007 provides option to pay service tax @ 2% of the gross amount charged for the works contract. However, the service provider opting for composition scheme for payment of service tax should exercise...revise the classification to works contract service from the respective classification and pay service tax for the amount received on or after 1.6.2007 under the Composition Scheme? Classification of a...

...Works 1 2 Contract (Composition Scheme For Payment of Service Tax) Rules, 2007. The...revenue objected to the said payment on the ground that the appellant cannot change the classification of service, midway. The Composition scheme will not be available to an ongoing contract on which...the proceedings cover the period 01/07/2007 to 31/03/2011. The demand arose mainly on the ground of denial of Composition scheme for Works Contract as availed by the appellant. He submitted that the...

...application alongwith composition fees of Rs. 7,000/- for issuance of composition certificate for the period 1999-2000 under the provisions of “Composition Scheme for Registered Dealers Dealing in All Kinds...counsel for the Revenue, Mr. R.B Mathur, is that the benefit of composition scheme is given to a dealer initially for a period of five years, therefore, even if composition certificate was not issued...the assessee contended that as and when an application is filed under composition scheme then it is the duty of the assessing officer to issue a certificate for five years. However, in the present...

...decided in the present appeal is whether the appellant is eligible for Composition Scheme under the Works Contract (Composition Scheme for Payment of Service Tax) Rules...the appellant that the condition of Rule 3(3) of the Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007, as explained by CBEC in their Circular dated...authority says that Appellant, prima facie, seems to be eligible for Composition Scheme and in the same breath says that the intention behind CBEC Circular dated 24.08.2010 does not appear that a...

...Commercial Tax Officer, (Audit)- 3.3, DVO-3, Bangalore, seeking to re-assess the petitioner and pass re-assessment order denying him the benefit of Composition Scheme enacted under Section 15(1) of the...rate of 4% under Composition Scheme as enacted under Section 15(1) of the Act with effect from 1.4.2015. The impugned re- assessment notice Annexure-A dated 15.6.2015 and consequent order passed vide..., 2005 and the petitioner assessee was thus ineligible to continue under the Composition Scheme under Section 15(1) of the KVAT Act, 2003 and therefore liable to pay the regular rate of tax on the sales...

...are as under:—a. The appellant had paid service tax adopting the rate applicable for assessees rendering works contract service who had opted for composition scheme. This has been denied...on the ground that appellant could not have opted for composition scheme before taking registration.b. According to Works Contract (Composition Scheme for Payment of Service Tax) Rules...account.d. Abatement benefit available under composition scheme also has been denied.e. Further the composition scheme has been denied on the ground that the appellant had...

...were issued show cause notice demanding differential service tax on the ground that in terms of Rule 3(3) of Works Contract (Composition Scheme for payment of Service Tax) Rules, 2007...before exercising such option. Further that as per CBEC Circular No. 98/1/2008 — ST dt. 04.01.2008 benefit of composition scheme under “Works Contract Service” are not admissible for ongoing projects. That...which the option of composition scheme is opted. He support the findings of the impugned order.4. Heard both the sides. We find that the issue as to whether the composition scheme under...

...the composition scheme was only a procedural infraction, which can be condoned. Aggrieved by the rejection of its application for rectification of mistake, the appellant filed Civil Miscellaneous...under: 10. We do not find anything in the order of the learned Tribunal, which could deny the benefit of the Composition Scheme to the Assessee and therefore, the order of remand...passed by the learned Tribunal on 01.06.2018 directing the Assessee to go for regular assessment instead of Composition Scheme merely because the option Appeal. No.: ST/00033/2011-DB was not conveyed...

...composition scheme (annexure “1” to the writ petition) in respect of its two works contracts (annexures “1” and “2” to the supplementary-affidavit).2. Section 3-F of the U.P Trade Tax Act...exercise of the power under section 7-D, the State Government announced a composition scheme (annexure “1” to the writ petition) in respect of indivisible civil contracts. The petitioner entered into a...No. 6 of the notification dated April 27, 1987 and that they being indivisible in character, the petitioner is entitled to the benefit of composition scheme (annexure “1” to the writ petition...

....”3. The composition scheme was accepted by the insolvency court and the adjudication of the first defendant as insolvent was annulled by the court on December 19, 1946...our management. We have filed a petition in IA No. 87 of 1951 in the said IP No. 1 of 1945 to have the said composition scheme set aside and the 1st defendant re-adjudged as insolvent. The said...thereunder have been performed. Here the composition scheme required payment of 40 per cent of the decretal debts by the trustees to the creditors. According to him, until that condition was fulfilled the...

...Teppan which caters to Japanese cuisine, alcohol is served. 3. It is the contention of the petitioner that the petitioner has opted for Composition Scheme in terms of...dealing in liquor either at the principal place of business or branches. Therefore the petitioner is not entitled to avail or opt for Composition Scheme in terms of Section 15(1)(c...is not serving liquor in the restaurant for which composition scheme has been opted and the stock transfer items have not been used in these restaurants. The petitioner acted on good faith based on...

...discharged tax on the basis of Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007 in respect of ongoing contracts at the time of introduction of new tax...entry - ‘works contract service’ w.e.f. 1-6-2007. The Adjudicating Authority held that they should discharge duty on the full rate on gross value and they are not eligible to avail the composition scheme in...respect of works contract which were entered into prior to 1-6-2007. It was held that the appellant cannot exercise option for composition scheme in respect of ongoing works contract. The learned...

...charging enhanced composition amount and interest on the basis of subsequent notification making amendment in the Composition Scheme?(ii) Whether, in the facts and circumstances of the case..., the Rajasthan Tax Board has not acted illegally and perversely in holding that the notification amending the Composition Scheme cannot be given effect on the existing dealers having composition...bullion, opted for Scheme formulated by the Government of Rajasthan popularly known as “Composition Scheme” for Sarafa/bullion dealers and the said Scheme came into operation in the year 1999 vide...

..., ONJC etc. During the period October 2017 to February 2008, the appellants have discharged the Service Tax which is applicable for the Works Contract service under the composition scheme of Service Tax.... On the ground that the appellant has not exercised their option for payment of Service Tax under composition scheme and this option letter given was only on 26th March 2008, the Revenue took the view...scheme was conveyed by way of letter dated 26th May 2008, the appellants have been showing that they have opted for a composition scheme by way of the Returns submitted for the period October 2007 to March...

.... Briefly stated the facts of the revision petitions are that the dealer/respondent applied for a composition certificate under the provisions of "Composition Scheme for Registered Dealers Dealing in...levying tax and interest total amount Rs. 38,432/-. Assessing officer while passing the order observed that composition scheme was for five years, therefore, regular return showing 'nil' sale...petitioner, Mr. R.B. Mathur, is that since composition scheme was for five years, therefore, assessing officer was right in levying composition amount/tax and interest thereon, but Deputy Commissioner...