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    <title>Works Contract</title>
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    <description>Tax character depends on control and contractual terms: a photocopy machine left on premises is service-taxable renting if the supplier retains control and provides maintenance and consumables; if the hirer has possession and operates the machine it is generally treated as transfer of right to use (VAT). Uniforms, stationery and packing boxes supplied to specification and branded are treated as sale of goods, not works contract; classification as works contract is the trigger for joint reverse charge.</description>
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    <pubDate>Tue, 28 May 2013 18:03:40 +0530</pubDate>
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      <description>Tax character depends on control and contractual terms: a photocopy machine left on premises is service-taxable renting if the supplier retains control and provides maintenance and consumables; if the hirer has possession and operates the machine it is generally treated as transfer of right to use (VAT). Uniforms, stationery and packing boxes supplied to specification and branded are treated as sale of goods, not works contract; classification as works contract is the trigger for joint reverse charge.</description>
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      <law>Service Tax</law>
      <pubDate>Tue, 28 May 2013 18:03:40 +0530</pubDate>
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