https://www.taxtmi.com/forum/issue?id=113729 Whether payments for supplying technical manpower to produce creative artworks fall under the works contract provision or the professional services provision turns on the substantive nature of the services: services involving professional or technical skill point to the professional services provision, whereas payments for work performed by semi skilled personnel without technical knowledge have been treated as works contract payments. en-us Fri, 11 May 2018 12:20:22 +0530 Thu, 23 Jan 2025 15:55:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113729 Whether payments for supplying technical manpower to produce creative artworks fall under the works contract provision or the professional services provision turns on the substantive nature of the services: services involving professional or technical skill point to the professional services provision, whereas payments for work performed by semi skilled personnel without technical knowledge have been treated as works contract payments. Discussion-Forum Indian Laws Fri, 11 May 2018 12:20:22 +0530 https://www.taxtmi.com/forum/issue?id=113729