https://www.taxtmi.com/forum/issue?id=1043 Whether a repair-and-maintenance provider supplying materials and labour may adopt the works contract regime depends on fitting the statutory works contract definition; if the composite supply satisfies that definition the provider may reclassify and apply works contract valuation. Generally, repair and maintenance services are not treated as works contracts, though relief under the applicable notification may be available if its sale-of-goods and other conditions are complied with. en-us Fri, 27 Feb 2009 13:25:19 +0530 Thu, 23 Jan 2025 15:58:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1043 Whether a repair-and-maintenance provider supplying materials and labour may adopt the works contract regime depends on fitting the statutory works contract definition; if the composite supply satisfies that definition the provider may reclassify and apply works contract valuation. Generally, repair and maintenance services are not treated as works contracts, though relief under the applicable notification may be available if its sale-of-goods and other conditions are complied with. Discussion-Forum Service Tax Fri, 27 Feb 2009 13:25:19 +0530 https://www.taxtmi.com/forum/issue?id=1043