Log in Register

Login to your account

Username *
Password *
Remember Me

Create an account

Fields marked with an asterisk (*) are required.
Name *
Username *
Password *
Verify password *
Email *
Verify email *
Captcha *
View more blog entries

Consult Construction

Consult Us For Construction

Composition Scheme for Payment of Service Tax

Posted by on in Service Tax
  • Font size: Larger Smaller
  • Hits: 646
  • Subscribe to this entry
  • Print
  • Report this post


Service Tax - Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007 – Initiation of demand with a view that with the introduction of the works contract service w.e.f. 01/06/2007, the appellant should have discharged their tax liability under the said category – Appellant paid under commercial or industrial construction services – HELD - is seen from the said Rule that the option has to be exercised by the assessee who wants to discharge the service tax liability under the said category. In the present case, it was never the appellant who opted to pay under works contract but the Revenue required them to pay the tax under the works contract. In such a scenario, the question of assessee exercising any option before discharging the tax under the category of works contract does not arise at all. Such an view adopted by the adjudicating authority is neither appropriate nor legal inasmuch as the same cannot be adopted as a bar to the Revenue’s own stand of requiring the appellant to pay tax under the category of works contract - we set aside the impugned order and remand the matter to the adjudicating authority for de novo decision – Appeal allowed by remand

Rate this blog entry:
Trackback URL for this blog entry.


  • No comments made yet. Be the first to submit a comment

Leave your comment

Guest Saturday, 16 December 2017

Like us on facebook

Twitter Feed

ConsultC A brief presentation on various issues being faced by the real estate sector under GST... https://t.co/2hTJZOvIQJ
ConsultC RERA - Certiication issues faced by Institute of Chartered Accountants of India https://t.co/wdJ0NSNYvh


304, Super Plaza, Sandesh Press Road, Vastrapur, Ahmedabad
+91 - 079 - 40032950
This email address is being protected from spambots. You need JavaScript enabled to view it.

markerFind on Google Maps

Who we are

We are Ahmedabad based professional consulting firm. We are providing various services to Construction, Real Estate and Project Companies in various areas like Indirect Taxation – Service Tax & Multi state VAT consultancy, ERP implementation, Site & Management audit, Designing Tender & other related contractual documents etc.