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TMI Blog2018 (9) TMI 1659X X X X Extracts X X X X X X X X Extracts X X X X ..... The Tribunal, in the said decision has denied the benefit of the Composition Scheme as the appellant has failed to exercise the option under the relevant Rules - To a specific query from the Bench learned Advocate, admitted that the said decision of the Tribunal was not brought to the notice of the Bench during the hearing. In the circumstances, there is no ground for modification of the final or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arious contracts executed by the appellant. In respect of some of the Works Contracts executed, the dispute was regarding the entitlement of the appellant for the benefit of Works Contract Composition Scheme, wherein, the Tribunal held that the appellant will be entitled to the benefit of assessment under Works Contract Services and payment of service tax was available only on the value of the ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Advocate submitted that if the above decision of the Tribunal is followed the appellant would be entitled to the benefit of Composition Scheme and prayed that the final order be modified to the extending such benefit instead of remanding the matter. 3. Learned Authorised Representative Shri A. Cletus opposed such contention raised by the learned Advocate. He submitted that in the above final ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant has failed to exercise the option under the relevant Rules. To a specific query from the Bench learned Advocate, admitted that the said decision of the Tribunal was not brought to the notice of the Bench during the hearing. In the circumstances, we are of the view that there is no ground for modification of the final order already issued. Any such modification as prayed by the appellant would ..... X X X X Extracts X X X X X X X X Extracts X X X X
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