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2018 (4) TMI 1322 - AT - Service TaxWoks contract service - Construction services - composite contract - abatement - composition scheme - Held that: - the dispute for the period after 1st June 2007 arises merely from technical lacuna. The appellant, as provider of ‘works contract service’, is entitled to the composition scheme which has been designed to limit the tax to the service component of composite contract. The failure to intimate exercise of the option, in the face of eligibility should not saddle the appellant with the additional burden of duty - the disallowance of the benefit of composition is not correct - appeal allowed - decided in favor of appellant.
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