Taxability category - 'Execution of works contract' or 'Commercial & Industrial Construction'

[CA.Mohammed Lakkadsha]

A Civil contract in nature of Commercial and industrial construction involving transfer of material covered under works contract Act under MVAT Act. Whether the above services are taxable under 'Execution of works contract' or 'Commercial & Industrial Construction' ?

AI Summary

Civil Contract Taxable as 'Execution of Works Contract' under MVAT Act for Service Tax Purposes A query was raised regarding the taxability of a civil contract involving commercial and industrial construction with material transfer under the MVAT Act. The question was whether these services fall under 'Execution of works contract' or 'Commercial & Industrial Construction' for service tax purposes. The response clarified that the activity is taxable under the 'Execution of works contract' category.