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2019 (3) TMI 1679 - AT - Service TaxWorks Contract Services - Composition Scheme - Department interpreted that since no option under Rule 3 of the rules had been exercised by the appellant, it should be liable to pay the service tax @ 10.30% - HELD THAT:- The appellant had exercised the option for availing the Composition Scheme inasmuch as it had declared the tax payable at 4% - Since the appellant has specifically mentioned about the rate prescribed under the Composition Scheme, the same should be considered as compliance in terms of Rules, 2007 regarding availment of the option for the Composition Scheme - Thus, nonfiling of specific declaration before opting for the scheme is to be considered as a mere procedural lapse, for which the substantive right provided under the statute for payment of composition tax cannot be whittled down. The adjudged demands confirmed on the appellant cannot be sustained - Appeal allowed - decided in favor of appellant.
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