2019 (7) TMI 212

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..... S PVT. LTD., CEEBROS PROPERTY DEVELOPMENT, PRIME DEVELOPERS VERSUS COMMISSIONER OF GST CENTRAL EXCISE, CHENNAI [ 2018 (9) TMI 1149 - CESTAT CHENNAI] where it was held that The services provided by the appellant in respect of the projects executed by them for the period prior to 1.6.2007 being in the nature of composite works contract cannot be brought within the fold of commercial or industrial .....

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..... 1. The brief facts of the case are that the assessee is registered with the Department under Works Contract Service . On verification of records it was noticed that most of the works executed by them were for Public Sector Undertakings viz; M/s HPCL, M/s BPCL and M/s IOCL. It was also seen that the appellants had sub contracted some works to various parties and had not included t .....

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..... missioner (Appeals) ought to have given the benefit of composition scheme to the assessee. It is mandatory requirement that the assessee has to exercise option and obtain permission from the jurisdictional Officer for discharging the service tax liability under the composition scheme. 3. None appeared on behalf of the assessee even though the cause list is published in the website. .....

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