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TMI Blog2018 (3) TMI 417X X X X Extracts X X X X X X X X Extracts X X X X ..... d to the benefit of the Composition Scheme even if the option, there or, is exercised at a later date. The matter remanded to the Adjudicating Authority for deciding the issue de novo after extending the benefit of the Works Contract Composition Scheme and requantify the Service Tax payable thereon - appeal allowed by way of remand. - Appeal No. ST/57730/2013-DB - Final Order No. 50871/2018 - Dated:- 6-3-2018 - Hon ble Mr. S.K. Mohanty, Member (Judicial) And Hon ble Mr. V. Padmanabhan, Member (Technical) Ms Rinki Arora, Advocate for the appellant Shri Ranjan Khanna, AR for the respondent ORDER Per : V. Padmanabhan 1. The present appeal is against Order-in-Original No. 3/2013 dated 05/02/2013. The appellant is eng ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f about ₹ 10 lakhs which already stands paid by the appellant. In this connection she relied on the Tribunal s decision in the case of ABL Infrastructure Pvt. Ltd. V/s CCE, Nashik reported in 2015 (38) STR 1185 (Tri.-Mumbai) in which the Tribunal has held that the assessee will be entitled to the benefit of the Composition Scheme even if the option, there or, is exercised at a later date. 4. The Ld. DR justified the impugned order. 5. Heard both sides and perused the record. 6. The activity carried out by the appellant is in the nature of Erection, Commissioning or Installation and for the disputed period i.e. 2008-09 to 2009-10, the activity will also be covered under the category of Works Contract Service (WCS) which was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... who opts to pay tax under the Rule shall exercise such option in respect of a works contract prior to payment of service tax in respect of the said works contract and the option so exercised shall be applicable for the entire works contract and shall not be withdrawn until the completion of the said works contract. The above Rule requires that the provider who opts to pay tax under the Rule shall exercise such option prior to payment of Service Tax. We find force in the appellant s contention that the fact they had started paying tax under the Works Contract Composition Scheme is quite evident from the rate of tax reflected in the ST-3 returns. In any case, they had exercised option on 26-09-2007, the substantial benefit cannot be den ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xistence before 1-6-2007 and after 1-6-2007. In the present case, we have held above that the appellant was executing work in a new contract from 5-6-2007 and was therefore eligible under the category of Works Contract Service. We, therefore, set aside the demands of Service Tax. 8. By following the decision of the Tribunal in the above case we conclude that there is no justification for denying the benefit of payment of Service Tax under the Works Contract Composition Scheme. In view of the above discussion the impugned order cannot be sustained in its present form. We set aside the impugned order and remand the matter to the Adjudicating Authority for deciding the issue de novo after extending the benefit of the Works Contract Compo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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