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2019 (12) TMI 858 - HC - Service TaxWorks Contract Composition Scheme - works contract services of Supply and Installation of Electrical Equipments - abatement under N/N. 1/2006-ST dated 01.03.2006 - HELD THAT:- There is nothing 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 was not conveyed to the Department on the part of the Assessee in writing, even though the Revenue had not prescribed any format for the same, could not be a valid ground to deny the benefit to the Assessee. The failure on the part of the learned Tribunal to do so resulted in miscarriage of justice and unnecessary litigation brought before this Court firstly in the form of writ petition, which upon the objection raised from the side of the Revenue, which also cannot be appreciated much, had to be converted into a regular appeal under the provisions of Section 35G of the Act. Matter remanded to the learned Tribunal with a request to pass fresh orders in accordance with law - appeal allowed by way of remand.
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