Composite Works Contracts: Tax Charges Apply Only to Service Contracts, Not Indivisible Works Contracts per Section 65(105).
X X X X Extracts X X X X
X X X X Extracts X X X X
....Classification of services - construction work - composite works contract - category of works contract services or CICS? - Any charge to tax under the five heads in Section 65(105) would only be of service contracts simpliciter and not composite indivisible works contracts. - AT....
TaxTMI