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    <title>No libility under RCM for Work Contract Service as the service is a composite Service</title>
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    <description>Whether expenses incurred by a contractor in executing a composite works contract for government-such as repair and maintenance, labour wages, carriage of materials and other overheads-are subject to tax under the Reverse Charge Mechanism depends on characterisation of the transaction as a composite Works Contract service, the contract terms and supplied materials, the constitutional status of the recipient and provider, and the applicability of exemption notifications and retrospective statutory relief for the demand period.</description>
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      <description>Whether expenses incurred by a contractor in executing a composite works contract for government-such as repair and maintenance, labour wages, carriage of materials and other overheads-are subject to tax under the Reverse Charge Mechanism depends on characterisation of the transaction as a composite Works Contract service, the contract terms and supplied materials, the constitutional status of the recipient and provider, and the applicability of exemption notifications and retrospective statutory relief for the demand period.</description>
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