Works Contract Service - availment of Composition Scheme - The ...

Tribunal Annuls Demand, Validates Composition Scheme Use Without Written Notice, Following Mehta Plast Precedent.

April 24, 2024

Case Laws     Service Tax     AT

Works Contract Service - availment of Composition Scheme - The Tribunal set aside this demand, recognizing the appellant’s exercise of the composition scheme as valid, even if not explicitly communicated in writing, following the precedent of Mehta Plast Corporation v Commissioner of Central Excise, Jaipur. The payment under the scheme itself was considered an implicit exercise of the option.

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