Works Contract Composition Scheme can’t be denied to Assessee merely for Failure to file any Intimation

Vaishno Associates Vs. C.C.E. & S.T.-Jaipur (CESTAT Delhi) The activity carried out by the appellant is in the nature of Erection, Commissioning or Installation and for the disputed period i.e. 2008-09 to 2009-10, the activity will also be covered under the category of Works Contract Service (WCS) which was introduced in the statute w.e.f. 01/06/2007. Under the WCS, the benefit of payment of Service Tax under the Composition Scheme was notified vide Notification No. 32/2007 ST dated 22/05/2007. The notification provides that the service provider is required to opt for payment of Service Ta...