https://www.taxtmi.com/article/detailed?id=1750 A "works contract" is a contract in which transfer of property in goods involved in execution is leviable to tax as sale and the contract is for carrying out construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, alteration or similar activity in relation to movable or immovable property. Pure labour contracts lacking such transfer are excluded, and works contracts typically combine a sale element and a provision of service; movable property is captured when machinery or equipment becomes attached or embedded to the earth. en-us Wed, 30 May 2012 22:44:26 +0530 Wed, 30 May 2012 22:44:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1750 A "works contract" is a contract in which transfer of property in goods involved in execution is leviable to tax as sale and the contract is for carrying out construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, alteration or similar activity in relation to movable or immovable property. Pure labour contracts lacking such transfer are excluded, and works contracts typically combine a sale element and a provision of service; movable property is captured when machinery or equipment becomes attached or embedded to the earth. Articles Service Tax Wed, 30 May 2012 22:44:26 +0530 https://www.taxtmi.com/article/detailed?id=1750