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This query is : Resolved 

06 April 2012 We have given a contract for construction of a building. As per the contract, few items are purchased by us like steel & cement and few items are used by contractor himself like bricks, sand, tiles etc. Contractor raises a combine bill including his charges and material used by him.
Please advise whether this service will be falling under "Construction of Building" or "Works Contract Service".
Thanks to all in advance.

06 April 2012 Since some of the essential raw material required for construction is being managed by the contractor himself hence the above contract shall fall fit in the category of works contract

06 April 2012 Agree With Mr. Mehta


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