Following are the points needs to be considered.
1. Whether Service provider is same entitiy for supply of material and service. if different entity works contract will not applicable.
2. How much the contract value. The works contract is applicable depends upon and WCT to be deducted accordingly.
3. Is he raising inv seperately for supply and service or giving break-up in his bill.
4. Is the provider is Individual, Firm, LLP etc needs to be considered for RCM.
5. It depends upon whether he is registered or unregistered we need to pay service tax under RCM 50% or 100% as applicable.
Pls correct me if anything wrong.