https://www.taxtmi.com/forum/issue?id=4966 Composition scheme applies to works contracts including where materials are sold unless Rule 2A is adopted; where equipment is sold under CST and materials for erection vest in the customer, separate erection service supplying skilled labour is not part of the works contract and may be taxed as a service, so the CST sale value need not be clubbed with the service component and civil works may be charged under composition while erection services are taxed under the appropriate service rate. en-us Thu, 22 Nov 2012 09:51:07 +0530 Thu, 23 Jan 2025 15:57:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4966 Composition scheme applies to works contracts including where materials are sold unless Rule 2A is adopted; where equipment is sold under CST and materials for erection vest in the customer, separate erection service supplying skilled labour is not part of the works contract and may be taxed as a service, so the CST sale value need not be clubbed with the service component and civil works may be charged under composition while erection services are taxed under the appropriate service rate. Discussion-Forum Service Tax Thu, 22 Nov 2012 09:51:07 +0530 https://www.taxtmi.com/forum/issue?id=4966