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    <description>Where a contractor supplies goods and services under one contract but issues separate supply and services bills, the contract is a works contract because property in goods is appropriated; if goods are charged to VAT, the service portion is subject to full service tax, while inability to segregate allows classification as works contract service to claim the specified service portion and consider reverse charge mechanism where conditions qualify.</description>
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      <description>Where a contractor supplies goods and services under one contract but issues separate supply and services bills, the contract is a works contract because property in goods is appropriated; if goods are charged to VAT, the service portion is subject to full service tax, while inability to segregate allows classification as works contract service to claim the specified service portion and consider reverse charge mechanism where conditions qualify.</description>
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