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2009 (8) TMI 735 - AT - Service TaxWaiver of pre-deposit – works contract service – composition scheme - came into force on 1-6-07 to levy Service tax by a composite rate - appellant opted for scheme on 21-6-07 - authorities have made case against the appellant because composition scheme whether opted was not stated in the course of investigation for which the appellant is not entitled to the composition scheme – Held that: - is no embargo in the law that an option cannot be exercised - appellant has not deposited the demand for the period from April' 06 to Sept.' 07 which is significant amount - direct the appellant to make pre-deposit of Rs. 5 lakhs - On deposit of such amount, pre-deposit of balance demand shall be waived during pendency of the appeal
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