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2018 (2) TMI 836 - AT - Service TaxWorks contract - denial of composition scheme - N/N. 01/2006-ST dated 01.03.2006 - Held that: - the appellant has failed to show the evidence that during the impugned period, the whole of the turnover of the appellant pertains to new contracts therefore, benefit of composite scheme is not available to the appellant. As per N/N. 01/2006-ST dated 01.03.2006, the appellant is entitled for the benefit of said notification as the appellant has not availed any Cenvat credit on input/ input services. Therefore, the appellant is liable to pay service tax on 1/3rd of their gross turnover - Admittedly, in this case the appellant has not availed Cenvat credit on input/ input services, therefore, they are entitled for the benefit of N/N. 1/2006-ST. The appellant is liable to pay service tax on 33% of the total contract value received during the impugned period along with interest - penalty not imposable. Appeal allowed in part.
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