such generating companies enter into or
otherwise have a composite scheme for generation and sale of
electricity in more than one State;
(c) to regulate ... such generating companies enter into or otherwise have a composite
scheme for generation and sale of electricity in more than one State;
(c) to regulate
received admitting that the petitioner has not opted out of composition scheme but due to technical issue, the petitioner is being shown as regular ... composition scheme or not. He submits that even assuming without admitting that the petitioner never opted out of composition scheme, then petitioner must have taken
valuation of service portion
of works contract
01.06.2007 Optional Composition Works Contracts (Composition scheme for
scheme introduced for payment of Service Tax) Rules, 2007.
payment ... entitled to avail the
Composition Scheme.
01.03.2008 The rate of tax under Notification 7/2008 Service Tax Dt.
composition scheme 01.03.2008
enhanced
proposed scheme of arrangement
was filed before the NCLT, Mumbai. Debenture Holders
voted in the Composite Scheme of Arrangement
between Reliance Retail Ventures ... part of
composite scheme of arrangement as for the public statement dated
29.08.2020 by Future Group, the composite scheme of arrangement
having not been approved
dated 22.05.2007 and Works
Contract (Composition Scheme for Payment of Service Tax) Rules,
2007, which provides for composition scheme under „Works Contract
Service‟ and submits ... Composition Scheme, the same
should be considered as compliance in terms of Rules,
2007 regarding availment of the for the Composition
Scheme Besides, we also
valuation of service portion
of works contract
01.06.2007 Optional Composition Works Contracts (Composition scheme for
scheme introduced for payment of Service Tax) Rules, 2007.
payment ... entitled to avail the
Composition Scheme.
01.03.2008 The rate of tax under Notification 7/2008 Service Tax Dt.
composition scheme 01.03.2008
enhanced
remanded back the case. The Adjudicating Authority extended
the Works Contract Composition Scheme and confirmed the demand to the
extent ... Works Contracts (Composition) Scheme when
the assessee- appellant had not opted for it. Learned AR for the Department
argued that composition scheme cannot be extended
remanded back the case. The Adjudicating Authority extended
the Works Contract Composition Scheme and confirmed the demand to the
extent ... Works Contracts (Composition) Scheme when
the assessee- appellant had not opted for it. Learned AR for the Department
argued that composition scheme cannot be extended
77009/2016-DB
Works Contract (Composition Scheme for payment
of Service Tax) Rules, 2007 as "Composition
Scheme". Accordingly, the appellant paid the service ... consideration under
Contract II at the time of composition rate of tax
prescribed under the Composition Scheme.
2.5 Against these two Contracts, various show cause
Composition Scheme vide
Notification No. 32/2007-S.T., dated 22-4-2007 by
which works contract (Composition Scheme for
payment of Service Tax) Rules ... assessee to
avail the benefit of Composition Scheme. Therefore,
either the assessee has to go for Composition
Scheme or go for Determination of Value
