Composition Scheme cannot be denied merely for discharge of service tax under different Head prior to 01.06.2007

MFAR Construction Private Limited Vs C.C.E & C.S.T. (CESTAT Bangalore) In the instant case, the appellants have been paying service tax under Construction of Complex Services etc. before 01.06.2007. On introduction of service tax on “Works Contract”, the appellants had written to the Department for clarification. They have submitted a letter on 14.06.2007 that they will be opting for Composition Scheme. The Department has demanded the duty denying the opportunity. It is clear from the Rule 3 (1) of Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007 that ...