Mechanical and Electrical Work Not Classified as Works Contract; Not Attached to Immovable Property.

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....Classification of supply - supply of services or not - works contract services - composite supply or not - the activities of installation, commissioning, testing, supplying mechanical work and electrical work are not in respect of immovable property as the Machinery and plant is attached to concrete base to prevent vibration/wobble free operation and preventing vibration/wobble free operation does not qualify for being described as attached to the earth under any one of the three clauses described above (para 14.5). Hence, the said supply of goods/services by the applicant to JV is not works contract. - AAR....