2014 (5) TMI 1131

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..... not required to be exercised in writing and the very fact of payment of duty under the composition scheme reflects upon the option of the assessee. As such, I find no reason to deny the benefit - appeal allowed - decided in favor of appellant. - ST/60633/2013-SM - A/51981/2014-SM(BR) - Dated:- 1-5-2014 - Ms. Archana Wadhwa, Member (J) Shri Ankit Totoka, Advocate, for the Appellant. S .....

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..... se, the noticees have not filed any intimation to the department in writing but the noticees have paid the service tax @ 4.12% prevalent at that time after availing the benefit of notification No. 32/2007-S.T. The act of the noticee for payment of service tax @ 4.12% shows their wish to opt for composition scheme. I find that the payment of service tax @ 4.12% itself shows that they have opted com .....

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