Section 44ad

Which are the business can utilise the benefit under Section 44AD...? A contractor,other than civil construction contractor can use sec.44AD.? if an asseessee can adopt normal filing irrespective of his previous filing.? (ie. in last year he filed as per 44AD, but in this year his return is less than 8% of turnover so planned to file as per normal procedure by maintaining books of accounts with out auditing since limit not exceeding Rs 60 lakh.)