About service defination

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How can we recognise works is original or servicing or repiring ? Means My company doing furniture Works contract service, Building is new but we are only furniture and civil contractor? which works did ?
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Here are the definitions for various terms:

Original works:

  • all new constructions
  • all types of additions/alterations to abandoned/damaged structures on land that are required to make them workable
  • erection, commissioning or installation of plant, machinery or equipment or structures, whether pre-fabricated or otherwise

Maintenance & repair of goods (movable):

  • R&M of machinery which is not permanently installed

Completion & finishing services:

  • R&M
  • Glazing/plastering/floor & wall tiling
  • Installation of electrical fittings

Dear Mr Sandeep

Answer to your query lies in Expalantion 1 to the Rule 2A of Service Tax (Determination of Value)
Rules, 2006 – Valuation Rules

"Original works" means-
(i) all new constructions;
(ii) all types of additions and alterations to abandoned or damaged structures on land that are required to make them workable;
(iii) erection, commissioning or installation of plant, machinery or equipment or structures, whether prefabricated or otherwise;

Other than above falls under Othe category for example which includes 

i) Maintenance or repair or reconditioning or restoration or servicing of any goods; or
(ii) Maintenance or repair or completion and finishing services such as glazing or plastering or floor and wall tiling or installation of electrical fittings of immovable property.

In my view your company is providing original works

Hope it is clear


CCI Pro

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