https://www.taxtmi.com/article/detailed?id=59 Turnkey projects combining design, labour and substantial supply of materials must be classified by their essential character; where the supply of goods and works elements dominates, the arrangement is a works contract and not a taxable service under the existing Chapter V classification rules. Exemption notifications cannot convert a non taxable works contract into a taxable service; classification and essential-character analysis govern taxability. en-us Thu, 04 Jan 2007 00:00:00 +0530 Sat, 23 Oct 2010 15:21:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=59 Turnkey projects combining design, labour and substantial supply of materials must be classified by their essential character; where the supply of goods and works elements dominates, the arrangement is a works contract and not a taxable service under the existing Chapter V classification rules. Exemption notifications cannot convert a non taxable works contract into a taxable service; classification and essential-character analysis govern taxability. Articles Service Tax Thu, 04 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=59