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    <title>Works Contract Service Tax</title>
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    <description>The Rules define original works to include all new constructions, specified additions or alterations to make abandoned or damaged structures workable, and erection, commissioning or installation of plant, machinery, equipment or structures. Where a contract qualifies as original works, a lower proportion of the total contract amount is taken for service tax; contracts not covered as original works-including maintenance, repair and completion or finishing services such as glazing, plastering, tiling or installation of electrical fittings-are subject to a higher proportion of the total contract amount for service tax determination.</description>
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      <description>The Rules define original works to include all new constructions, specified additions or alterations to make abandoned or damaged structures workable, and erection, commissioning or installation of plant, machinery, equipment or structures. Where a contract qualifies as original works, a lower proportion of the total contract amount is taken for service tax; contracts not covered as original works-including maintenance, repair and completion or finishing services such as glazing, plastering, tiling or installation of electrical fittings-are subject to a higher proportion of the total contract amount for service tax determination.</description>
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