CESTAT upholds Composition Scheme Benefit for Construction Company, overturns Service Tax Demand [Read Order]

The bench held that the requirement to file a declaration was only procedural in nature and the benefit of the composition scheme could not be denied on such grounds
CESTAT - Service Tax Demand - CESTAT upholds - Scheme - CESTAT chennai - taxscan

The Chennai bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has upheld the right of a construction company to avail the composition scheme under service tax even without filing a mandatory declaration. The tribunal quashed a demand order issued by the revenue department seeking service tax on the entire value of a…

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