https://www.taxtmi.com/caselaws?id=164495 Driving a bore-well, by itself, is treated as a mechanical activity and does not ordinarily amount to civil construction work or a works contract liable to tax at the compounded rate. Where the contract also includes supply of casing, pipes, motor, pump house, protective walls, or other material-based construction, the work may become a composite civil construction contract and tax liability may arise accordingly. Liability depends on the actual contract terms, bills, and payments, which must be verified to determine whether the bore-well work is simpliciter or composite in nature. en-us Mon, 21 Dec 2009 00:00:00 +0530 Mon, 20 Oct 2014 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164495 Driving a bore-well, by itself, is treated as a mechanical activity and does not ordinarily amount to civil construction work or a works contract liable to tax at the compounded rate. Where the contract also includes supply of casing, pipes, motor, pump house, protective walls, or other material-based construction, the work may become a composite civil construction contract and tax liability may arise accordingly. Liability depends on the actual contract terms, bills, and payments, which must be verified to determine whether the bore-well work is simpliciter or composite in nature. Case-Laws VAT and Sales Tax Mon, 21 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164495