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TMI Blog2018 (9) TMI 1659X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent Shri A. Cletus, ADC (AR) ORDER Per V. Padmanabhan: The present ROM was filed against Final Order No.41709, dated 01.06.2018. Vide the above final order, various disputes were decided regarding service tax payment in respect of various contracts executed by the appellant. In respect of some of the Works Contracts executed, the dispute was regarding the entitlement of the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In the said decision, the Tribunal held that the benefit of Works Contract Composition Scheme cannot be denied for the sole reason for failure to file any intimation prior to the payment of service tax under Works Contract Service. The learned Advocate submitted that if the above decision of the Tribunal is followed the appellant would be entitled to the benefit of Composition Scheme and prayed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to challenge the order of the Tribunal before the appropriate forum. 4. After hearing both sides and on perusal of the records, we note that the Tribunal, in the said decision has denied the benefit of the Composition Scheme as the appellant has failed to exercise the option under the relevant Rules. To a specific query from the Bench learned Advocate, admitted that the said decision of the Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X
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