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TMI Blog2013 (12) TMI 920X X X X Extracts X X X X X X X X Extracts X X X X ..... tion was in respect of on-going project or not and in the second place, there is no indication in the ST-3 returns that payment is in respect of on-going project. So, Revenue had no chance to know that payment under the scheme was being made for project for which service tax was already paid under construction service for the past period - The issue is contentious and it will be decided during the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fferent method and this method is prescribed under the Works Contracts (Composition Scheme for Payment of Service Tax) Rules, 2007. 2. Appellants started paying service tax as per this rule from Oct 07 and filed ST returns. The Revenue was of the view that said rules were not applicable for on-going projects because the rule says that option for paying duty under the said rules can be exercised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the applicant did not furnish any declaration to exercise the option as envisaged in the said rules. If they had exercised such option, Revenue would have had a chance to know whether option was in respect of on-going project or not and in the second place, there is no indication in the ST-3 returns that payment is in respect of on-going project. So, Revenue had no chance to know that payment u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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