Earth work excavation- is it a works contract?

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Does Earth Work and Excavation fall under the definition of Works Contract for the purpose of levy of service tax? If yes is reverse charge applicable on the same?

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Please PM your mail address, so that I will share my view point with you on above situation.

Hi Divya,

Any contract would only be a WCT when there is transfer of title in goods; meaning goods must also be passed on from the contractor.

As far as my understanding is concerned, the excavation may not be a WCT, as there is no transfer of goods involved in this contract.

Still go through the contract terms carefully.


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