Ongoing works contract commenced prior to 1-6-2007 may be reclassified under works contract service

Service Tax : In case of ongoing projects prior to 1-6-2007, assessee may seek reclassification under works contract services, but, assessee cannot switch over to Composition Scheme and cannot avail abatement under Notification No. 1/2006-ST; however, benefit of valuation rule 2A would be available subject to documentary evidences