https://www.taxtmi.com/forum/issue?id=3600 Characterisation as Works Contract Service depends on State VAT applicability; if so, the construction service is taxable as works contract with taxable value including materials supplied free by the client. Cenvat credit is available for capital goods and input services but not for input materials under the composition scheme. The activity may fall outside Commercial Construction or Residential Complex classifications when contracts are individual and produce single dwellings for personal use. en-us Sat, 26 Nov 2011 14:59:39 +0530 Thu, 23 Jan 2025 15:58:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3600 Characterisation as Works Contract Service depends on State VAT applicability; if so, the construction service is taxable as works contract with taxable value including materials supplied free by the client. Cenvat credit is available for capital goods and input services but not for input materials under the composition scheme. The activity may fall outside Commercial Construction or Residential Complex classifications when contracts are individual and produce single dwellings for personal use. Discussion-Forum Service Tax Sat, 26 Nov 2011 14:59:39 +0530 https://www.taxtmi.com/forum/issue?id=3600