https://www.taxtmi.com/caselaws?id=191815 A composite contract for laying underground cables, including trenching, road cutting, installation, commissioning and allied civil work with materials, falls within the statutory concept of a works contract and not mere labour or job work. The broad definition of works contract covers installation and commissioning, and the dominant intention test is not applied where the contract otherwise contains those elements. The article also notes that penalty for failure to deduct tax is attracted on non-deduction itself, without proof of mens rea, and cannot be reduced where no material is furnished to bifurcate the taxable component of the contract value. en-us Wed, 31 Aug 2016 00:00:00 +0530 Sat, 17 Mar 2018 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191815 A composite contract for laying underground cables, including trenching, road cutting, installation, commissioning and allied civil work with materials, falls within the statutory concept of a works contract and not mere labour or job work. The broad definition of works contract covers installation and commissioning, and the dominant intention test is not applied where the contract otherwise contains those elements. The article also notes that penalty for failure to deduct tax is attracted on non-deduction itself, without proof of mens rea, and cannot be reduced where no material is furnished to bifurcate the taxable component of the contract value. Case-Laws VAT and Sales Tax Wed, 31 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191815