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

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