Service Providers Using Consumables Aren't Automatically Under Work Contracts: Consultancy Example with Engineers and Advocates.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Consumption of goods by service provider during the provision of the service does not automatically convert the service into work contract. - Even consultancy service provided by engineer or advocate involves consumable like Paper, Ink, Pen, etc., service provided which are inclusive all the value of consumable cannot be treated as work contract.....