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(Querist)
25 June 2014 please tell me a difference between work contract services and construction services..regarding service tax..
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Sandeep Dharar

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Sandeep Dharar (Expert)
25 June 2014 Works Contract Service is providing of Man and Material. Like in Construction, contractor provide Cements, Bricks etc, and also provide Labours for construction.
In Works Contract Both VAT and ST is applicable. (ST will b exclusive of VAT).

And in simple construction the contractor may provide only labour or only materials.
And in this case only ST is applicable.
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