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        Service Tax

        Para 2 - Definitions.

        Works Contract (Composition Scheme for payment of Service Tax) Rules, 2007

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        Works contract service definition clarifies which services qualify under the composition scheme for service tax liability. Defines terms for the composition scheme: Act denotes the governing finance statute, 'section' refers to provisions of that Act, and works contract service means services provided in relation to execution of a works contract as specified. Words not defined in these rules are to have the meanings assigned in the Act.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Works contract service definition clarifies which services qualify under the composition scheme for service tax liability.

                              Defines terms for the composition scheme: Act denotes the governing finance statute, "section" refers to provisions of that Act, and works contract service means services provided in relation to execution of a works contract as specified. Words not defined in these rules are to have the meanings assigned in the Act.


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