Would contracts for repair & maintainence of motor vehicles & electrical equipments, when only labour charges(for repair)/service charges are paid, be treated as works contract? (Spare parts are not provided by the service provider)
Would contracts for repair & maintainence of motor vehicles & electrical equipments, when only labour charges(for repair)/service charges are paid, be treated as works contract? (Spare parts are not provided by the service provider)
A work contract is different from labour contract. If the contract of repair and maintenance does result in property in goods transferred in the course of execution of such contract then it is a labour contract. For further reference kindly refer to definition of Work Contract given under Section 65B of Service Tax act.
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