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Works contract

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(Querist)
05 December 2013 sir,
please clarify works contract defination and limit for service tax registration
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CA S K MISHRA

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CA S K MISHRA (Expert)
05 December 2013 " Works contract " means if there is an transfer of property in goods involved.In works contract both material & labour is involved & these are inseparable.

Registration under service tax is mandatory, if the turnover during preceeding F.Y exceeds Rs.9 lakhs.
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