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TMI Blog2019 (4) TMI 1688X X X X Extracts X X X X X X X X Extracts X X X X ..... ice providers who are providing services of composite work contract, all the substantial benefit of Notification No. 32/2007 cannot be denied only on the ground that the assessee has not intimated the Department prior to deposit of service tax and filing of service tax return under the composite scheme for work contract. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 56656 of 2013 - ST/A/53576/2018-CU[DB] - Dated:- 9-10-2018 - Mr. C L Mahar, Member (Technical) And Ms. Rachna Gupta, Member (Judicial) Shri Himanshu Bansal Ms Rinki Arora, Advocates for the Appellants Shri Sanjay Jain, AR for the Respondent ORDER Per C L Mahar: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eunder the learned Commissioner has confirmed all the charges as invoked in the show cause notice. The appellant approached the Commissioner (Appeals). However, no relief was provided by the Commissioner (Appeals) vide his order dated 07.02.2013 and the appellant are before us against the above impugned Order-in-Appeal. 2. It is a matter of record that the appellant have provided a composite work contract which involve supply of material as well as service component while discharging the construction of office cum shopping mall at Jaipur. As per the definition provided under section 65 (105)(zzzza), the service provided by the appellant falls under the category of work contract service. It is also matter of record that in ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s a serious violation of service tax law amounting to non-payment of appropriate amount of service tax. We feel that there is no denying of the fact that the work contract entered by the assessee as stated above involves supply of goods as well as service component and therefore, the activity undertaken by them was rightly classifiable under the work contract service. Since Notification No. 32/2007 is available to the service providers who are providing services of composite work contract, all the substantial benefit of Notification No. 32/2007 cannot be denied only on the ground that the assessee has not intimated the Department prior to deposit of service tax and filing of service tax return under the composite scheme for work contract. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority has denied the benefit of Composition Scheme. 7. We have gone through Tribunal decision cited by the Ld. Counsel for the assessee. In the case of ABL Infrastructure Pvt. Ltd. (supra) where a similar issue was considered by the Tribunal. The Tribunal observed in the above case as follows:- 6.3. Having viewed that the appellant have executed the new contract w.e.f. 5-6-2007 and the activity is eligible to be classified as a Works Contract Service, we may now examine whether they are eligible for paying duty at the lower rate under the Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007. The objection of Revenue is that the appellant has fulfilled the condition of Rules. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Garg, learned Advocate appearing for the appellant and Shri K.K. Jaiswal, learned AR appearing for the Revenue, we find that the Revenue s main objection is absence of option exercised by the appellant before they started paying duty under the works contract. However, we find that as the appellant applied for registration under works contract, the same amount would amount to exercise of option in the absence of any format laid in the said rule for exercising said option. Similarly, we find favour in the appellant s contention that the restriction under Rule 3(3) of the said rules is for availing credit in respect of input and not input service. We have also seen Board s Circular and the judgment of Nagarjuna Construct ..... X X X X Extracts X X X X X X X X Extracts X X X X
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