Service tax on on-going works contracts entered into prior to 01.06.2007 - regarding

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..... ed, 24th August, 2010 . To Director General (Service Tax), Director General (Central Excise Intelligence) Director General (Audit) Chief Commissioner of Central Excise and Service Tax (All) Commissioner of Central Excise and Customs (All) Commissioner of Central Excise and Service Tax (All) .....

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..... ntract (Composition Scheme for payment of Service Tax) Rules, 2007 under Notification No. 32/2007-ST dated 22/05/2007 would be applicable? 2. The matter has been examined. As regards the classification, with effect from 01.06.2007 when the new service 'Works Contract' service was made effective, classification of aforesaid services would undergo a change in case of long term contracts even th .....

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..... ct and cannot be altered. Therefore, in case a contract where the provision of service commenced prior to 01.06.2007 and any payment of service tax was made under the respective taxable service before 01.06.2007, the said condition under rule 3(3) was not satisfied and thus no portion of that contract would be eligible for composition scheme. On the other hand, even if the provision of service c .....

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