Supply of shuttering material on rent

This will come under the scope of "Services in execution of works contract".

‘Works contract’ means a contract for carrying out any work which includes assembling, construction, building, altering, manufacturing, processing, fabricating, erection, installation, fitting out, improvement, repair or commissioning of any movable or immovable property. Supply of material on rent is more or less deemed sale.

if full possession and control is given to hirer. In such case, sales tax (Vat) is payable. If complete possession and control is not handed over, service tax would be payable.

Anyway, kindly do cross verification.

 Thanks