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TMI Blog2015 (11) TMI 329X X X X Extracts X X X X X X X X Extracts X X X X ..... that the said scheme is an optional one and once an assessee opts to discharge the service tax liability under the Composition Scheme, he has to follow the provisions in the said Composition Scheme which will not be bound by the provisions to Section 67 of the Finance Act, 1994. Composition Scheme being optional, having opted for it, appellant has no locus standi to revert back to workout the gross value charged for the services rendered. Factually also we find that the appellant had charged an amount to the service recipient as per the contract entered by them, which would be that the service tax liability under works contract services needs to be discharged on the gross amount charged i.e. entire gross amount charged for the works c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the entire contract value. It is his submission that the appellant had reduced the taxable value by applying the provisions of Section 67((2) of the Finance Act, 1994 which permits the assessee to deduct the addition of the tax payable from the gross amount charged. It is also his submission that the appellant had discharged the service tax liability and interest thereof. 5. Learned D.R reiterated the findings of the lower authorities. 6. On consideration of the submissions made by both the sides, we find that the appellant has no case on merits for more than one reason. 6.1 Firstly, appellant had opted for discharge of service tax liability on the services rendered by them under the category of works contract by opting to pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n this Explanation shall apply to a works contract, where the execution under the said contract has commenced or where any payment, except by way of credit or debit to any account, has been made in relation to the said contract on or before the 7th day of July, 2009. It can be noticed from the above reproduced Rule 3(1) of the Composition Scheme that it is starts with an non-obstante clause which indicates that the provision of Section 67 may not be applicable in this case. It is very clear that the said scheme is an optional one and once an assessee opts to discharge the service tax liability under the Composition Scheme, he has to follow the provisions in the said Composition Scheme which will not be bound by the provisions to Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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