https://www.taxtmi.com/article/detailed?id=5619 A five Judge Constitution Bench held that a works contract is an indivisible composite contract that may be apportioned for legal purposes into goods and labour/service components, and rejected the dominant nature/overwhelming component tests for classification. Where a contract expressly requires supply of materials plus installation and commissioning, its fundamental characteristics make it a works contract; incidental supply or additional obligations do not convert it into a contract of sale. The decision overrules prior authority that had treated such supply and install arrangements as contracts of sale. en-us Mon, 19 May 2014 08:17:59 +0530 Mon, 19 May 2014 08:17:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5619 A five Judge Constitution Bench held that a works contract is an indivisible composite contract that may be apportioned for legal purposes into goods and labour/service components, and rejected the dominant nature/overwhelming component tests for classification. Where a contract expressly requires supply of materials plus installation and commissioning, its fundamental characteristics make it a works contract; incidental supply or additional obligations do not convert it into a contract of sale. The decision overrules prior authority that had treated such supply and install arrangements as contracts of sale. Articles Service Tax Mon, 19 May 2014 08:17:59 +0530 https://www.taxtmi.com/article/detailed?id=5619