Works Contract Service - benefit of composition scheme under ...
Denial of Composition Scheme Benefit u/r 3(3) for Works Contract Service Deemed Unjustified; Reversal Required.
September 29, 2018
Case Laws Service Tax AT
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
View Source