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2014 (5) TMI 1131 - AT - Service TaxWorks Contract Service - erection and commissioning or installation services - denial on the ground that they have not filed any written option to avail said works contract scheme composition scheme benefit - Held that: - the option to be exercised is not required to be exercised in writing and the very fact of payment of duty under the composition scheme reflects upon the option of the assessee. As such, I find no reason to deny the benefit - appeal allowed - decided in favor of appellant.
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