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Service Tax - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Works contract service - Payment of tax under Composition scheme ...


Tax Dispute: Does Non-Selection for Composition Scheme Affect Works Contract Tax Obligations?

November 10, 2015

Case Laws     Service Tax     AT

Works contract service - Payment of tax under Composition scheme without prior opting the scheme - it was never the appellant who opted to pay under works contract but the Revenue required them to pay the tax under the works contract. In such a scenario, the question of assessee exercising any option before discharging the tax under the category of works contract does not arise at all - AT

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