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Confusion b/w works contract tax(wct) and job work charges

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(Querist)
24 January 2016 hi everyone, i am little bit confused between WCT and job work charges.Can anyone plz explain what these two are and their relevant provisions. Your reply will b appreciated. Thanks
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CA Chitta Ranjan Das

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CA Chitta Ranjan Das (Expert)
24 January 2016 Dear Friend, the thin line of difference is that works contract is a service which includes value addition in respect of materials. But Job work does not include any value addition in respect of materials.JOB WORK is covered under Business Auxiliary services in Service Tax. An example may make the fact very clear. When a building contractor provides a service of repairing a building by use of material and labour is called works contract. But if the same contractor do a moulded act by using ONLY labour NOT utilising material is called job work. I hope i am clear to the concept.
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Arpit Shah

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Arpit Shah (Expert)
24 January 2016 https://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=16050
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