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2018 (4) TMI 730

d that: - The Tribunal in the case of B.R. Kohli Construction Pvt. Ltd. [2017 (4) TMI 38 - CESTAT NEW DELHI] has held that such option can be exercised in case of ongoing projects also - the Appellant is eligible for composition scheme under Works Contract - appeal allowed - decided in favor of appellant. - ST/90046/2014 - A/85715/2018 - Dated:- 22-3-2018 - SHRI RAMESH NAIR, MEMBER (JUDICIAL) AND SHRI RAJU, MEMBER (TECHNICAL) Appearance Shri V.B. Gaikwad, Advocate for Appellant Shri Atul Sharma, Asstt. Commr. (A.R) for respondent Per : Ramesh Nair Brief facts of the case are that the Appellant were registered with service tax department under the category of Commercial & Industrial Construction Services . After introduction of Works Con .....

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l Engineering 2017 950) STR 295 (TRI), URC Construction (P) Ltd 2017 (50) STR 147, Ashish R Derasar 2017 (9) TMI- 1001, B.R Kohli Construction Pvt. Ltd. 2017 (5) GSTL 182, Mehta Plast Corporation Vs. CCE 2016 (44) TSR 651 and Larsen & Toubro Ltd 2017 (7) GSTL 41 (Cal.) in support of his submission to show that composition scheme cannot be denied to them merely on the ground of discharge of service tax under different head prior to 01.06.2007. He submits that the services are correctly classifiable as Works Contract Service. He also submits that the demand is time barred as there is no suppression of fact. 3. Shri Atul Sharma, ld, Assistant Commissioner, AR appearing for the revenue submits that the option has to be exercised before chan .....

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d scheme. We note that the activities carried out by the appellants are taxable only w.e.f. 1-6-2007. In such situation, it is clear that their payment of tax in terms of composition scheme should be examined for correctness based on the said provisions only. It is seen that there is no format or prescribed specific procedure for exercising separate option under the scheme. After the introduction of new tax entry when the appellants discharged service tax in terms of the applicable provisions, it is clear their entitlement cannot be denied. We note that in terms of calculation in Annexure B to the show cause notice, the differential service tax is only relatable to denial of the said composition scheme to the appellant. We find that the den .....

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