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2020 (2) TMI 1000 - AT - Service TaxRevision of amount of service tax - Composition scheme - works contract - difference of opinion - matter referred to the Larger Bench/ HELD THAT:- It would be appropriate to refer the following issue to a Larger Bench: “Whether in view of the provisions of Rule 3 of the Composition Scheme, a person who is liable to pay Service Tax in relation to a Works Contract Service opts to discharge his Service Tax liability under Rule 3 of Composition Scheme by opting to pay an amount equivalent to the percentage of the gross amount charged for the works contract, shall be required to pay the amount equivalent to the same percentage of the gross amount charged for the works contract till the completion of the said contract, even if the percentage is revised subsequently?” The file may, therefore, be placed before the Hon'ble the President for constituting a Larger Bench.
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