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What is Works Contract Tax ?

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(Querist)
13 March 2010 Please explain me what is works contract tax and also let me know whether it is applicable for maintenance contracts ? and also is it applicable for Manpower supply contract ?

Manpower supply is a service and service tax is levied for that but whereas why both service tax and works tax is applicable ? In Manpower supply contracts no goods are supplied, then why works tax ?

Please explain me in detail...!!

thank you...!!
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Vishnu Saboo

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Vishnu Saboo (Expert)
19 March 2010 As per sec 2(ja) od CST Act Work contract is "contract for carry out any work
which includes assembling, construction, building altering,
manufacturing, processing, fabricating, erection, insulation,
fitting out, improvement, repair or commissioning of any
movable or immovable property"
contract of only man power supply is not the work contract in terms of sale tax.
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