Denial of Composition Scheme Benefit u/r 3(3) for Works Contract Service Deemed Unjustified; Reversal Required.

Works Contract Service - benefit of composition scheme under Rule 3 (3) - the assessee has not exercised option before “due date of payment of tax” - denial of compensation scheme to the assessee on the said ground is not justified and improper and therefore requires to be set aside .....

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