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2018 (3) TMI 417

carried out by the appellant is in the nature of Erection, Commissioning or Installation and for the disputed period i.e. 2008-09 to 2009-10, the activity will also be covered under the category of Works Contract Service (WCS) which was introduced in the statute w.e.f. 01/06/2007. - Reliance placed in the case of ABL Infrastructure Pvt. Ltd. V/s CCE, Nashik [2015 (2) TMI 801 - CESTAT MUMBAI] in which the Tribunal has held that the assessee will be entitled to the benefit of the Composition Scheme even if the option, there or, is exercised at a later date. - The matter remanded to the Adjudicating Authority for deciding the issue de novo after extending the benefit of the Works Contract Composition Scheme and requantify the Service T .....

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titled to the benefit of the Composition Scheme under Works Contract Service; the same has been denied by the Adjudicating Authority for the sole reason that the appellant has failed to file any intimation or option to the Department opting for the payment of Service Tax under the Composition Scheme. She further submitted that if the benefit of the scheme is extended, the total liability of Service Tax will come down to an amount of about ₹ 10 lakhs which already stands paid by the appellant. In this connection she relied on the Tribunal s decision in the case of ABL Infrastructure Pvt. Ltd. V/s CCE, Nashik reported in 2015 (38) STR 1185 (Tri.-Mumbai) in which the Tribunal has held that the assessee will be entitled to the benefit of .....

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07 and the activity is eligible to be classified as a Works Contract Service, we may now examine whether they are eligible for paying duty at the lower rate under the Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007. The objection of Revenue is that the appellant has fulfilled the condition of Rules. The convenience, Rule 3 is extracted below:- The provider to taxable service who opts to pay tax under the Rule shall exercise such option in respect of a works contract prior to payment of service tax in respect of the said works contract and the option so exercised shall be applicable for the entire works contract and shall not be withdrawn until the completion of the said works contract. The above Rule requires that .....

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rly, we find favour in the appellant s contention that the restriction under Rule 3(3) of the said rules is for availing credit in respect of input and not input service. We have also seen Board s Circular and the judgment of Nagarjuna Construction (supra) relied upon by Revenue. The facts there are different because there the situations were that a single and same contract was in existence before 1-6-2007 and after 1-6-2007. In the present case, we have held above that the appellant was executing work in a new contract from 5-6-2007 and was therefore eligible under the category of Works Contract Service. We, therefore, set aside the demands of Service Tax. 8. By following the decision of the Tribunal in the above case we conclude that ther .....

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