Works contract tax

This query is : Resolved 

19 June 2013 Whether the contract for cleaning & disinfecting of toilets comes within the perview of works contract?

19 June 2013 it is a service. No title of goods is transferred to the service receiver. It is not a work contract.

19 June 2013 1)This is not a works contract as the chemicals used for cleaning get consumed during the process.

2)Property in the chemicals does not get transferred to the customer.

So This is not a works contract service.

Thanks & regards
Ganesh babu k


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