https://www.taxtmi.com/forum/issue?id=106226 Classification for service tax depends on transfer of property in goods and control of deployed labour: a contract involves a works contract only if transfer of property in goods occurs; otherwise, if the client exercises control and superintendence over the labour it is manpower service, and if the provider retains control it is Commercial or Industrial Construction Service, taxable on the full contract value. en-us Fri, 08 Nov 2013 15:01:55 +0530 Thu, 23 Jan 2025 15:57:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106226 Classification for service tax depends on transfer of property in goods and control of deployed labour: a contract involves a works contract only if transfer of property in goods occurs; otherwise, if the client exercises control and superintendence over the labour it is manpower service, and if the provider retains control it is Commercial or Industrial Construction Service, taxable on the full contract value. Discussion-Forum Service Tax Fri, 08 Nov 2013 15:01:55 +0530 https://www.taxtmi.com/forum/issue?id=106226