Work Contract under Composition Sceme

threshold limit apply in case of work contract under composition scheme . Threshold only determine the liability of tax payment and also there is no such express restriction in service tax

Reply still not clear

Notwithstanding anything contained in section 67 of the Act and rule 2A of the Service (Determination of Value) Rules, 2006, the person liable to pay service tax in relation to works contract service shall have the option to discharge his service tax liability on the works contract service provided or to be provided, instead of paying service tax at the rate specified in section 66 of the Act, by paying an amount equivalent to four per cent. of the gross amount charged for the works contract.

From this the first point strike in mind is that the person should be liable for payment of service tax. 

The liability for payment of service tax arise only when a person crosses the threshold limit or notify by the CG

There is no as such notification which debare works contract  under composition scheme from the threshold limit