31 July 2015
I have a doubt regarding classification of Service under Works contract and Construction Service. For example, a service receiver (commercial concern) engaged a contractor for executing a cable laying work with materials required for the work being provided by the Service receiver except cement, sand, iron etc. The contractor would supply labour and the necessary construction materials for the work.( Material purchased by the contractor is meager in comparison to the contract value). The above work provided by the contractor would come under Commercial construction Service or Works contract Service? Kindly Clarify