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2021 (10) TMI 187 - Service Tax
Rectification of mistake - non-intimation to the Department in order to pay Service Tax on Works Contract Services under the composition scheme - benefit of paying reduced tax under the composition scheme was not extended to the appellant - HELD THAT:- It is made clear that the Learned Counsel for the appellant has put forward argument only as to the rejection of the claim of the appellant for payment of Service Tax under the composition scheme. It is argued by him that the appellant ought to have been allowed to discharge Service Tax under the composition scheme for Works Contract and that the non-intimation to the Department prior to payment of Service Tax has to be considered as a procedural infraction.
The non-intimation of availing the composition scheme is only a condonable lapse and that appellant has to be allowed to pay Service Tax under the composition scheme for Works Contract Services.
The appellant is liable to pay Service Tax on such taxable value, however, at the reduced rate under the composition scheme - Appeal allowed in part.