https://www.taxtmi.com/forum/issue?id=4073 Liability turns on contractual substance: primarily service with no movement of goods is Construction Service; contracts combining supply of materials with labour are Works Contract Services. Given the builder supplies materials, retains land, and subcontracts execution for a large residential complex, the transaction qualifies as Works Contract Services and registration should be in that category. en-us Mon, 23 Apr 2012 10:16:54 +0530 Thu, 23 Jan 2025 15:58:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4073 Liability turns on contractual substance: primarily service with no movement of goods is Construction Service; contracts combining supply of materials with labour are Works Contract Services. Given the builder supplies materials, retains land, and subcontracts execution for a large residential complex, the transaction qualifies as Works Contract Services and registration should be in that category. Discussion-Forum Service Tax Mon, 23 Apr 2012 10:16:54 +0530 https://www.taxtmi.com/forum/issue?id=4073