TMI Blog2019 (3) TMI 1679X X X X Extracts X X X X X X X X Extracts X X X X ..... rcised the option for availing the Composition Scheme inasmuch as it had declared the tax payable at 4% - Since the appellant has specifically mentioned about the rate prescribed under the Composition Scheme, the same should be considered as compliance in terms of Rules, 2007 regarding availment of the option for the Composition Scheme - Thus, nonfiling of specific declaration before opting for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... engaged in providing works contract service and for that purpose, was registered with the jurisdictional Service Tax authorities. During scrutiny of ST-3 returns for the period October 2010 to March 2011, the Service Tax Department observed that the appellant had paid service tax @ 4% of taxable value, without filing any option for payment of such amount of service tax on composition scheme, as p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er (Appeals) vide the impugned order dated 29.04.2013, has upheld confirmation of the adjudged demand on the ground that no option had been exercised by the appellant for payment of the amount provided under the Composition Scheme. He has also considered additional ground that the appellant availed and utilized cenvat credit for the purpose of payment of the composition amount, which is not permis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... substantive right provided under the statute for payment of composition tax cannot be whittled down. Further, we also find that though the appellant had availed the cenvat credit of service tax paid on the input services, but the same was reversed and the reversal particulars were duly reflected in the period ST- 3 returns. Hence, we are of the considered view that the adjudged demands confirmed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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