Work contract or supply of tangible goods services

Dear Mr. Neeraj,

A transaction will be termed as Works Contract only when there is transfer of property in goods, i.e., supply of goods along with service.

Hence, in the present situation, please mention whether there is any supply of goods involved. If so, it will be taxable under "Works Contract Service".

Otherwise, the service is taxable under "Supply of Tangible Goods Service".

Hope this clarifies your query.

Respected Sir,

There is no transfer of goods only Supply of vehicles. It means it will cover under " Supply of Tangible Goods Services". 

One more question how to prove that the vehicle were given under Transfer of Rights to use. The effective control was under Factory's hand.

Please Specify how to make work order or agreement. Important point of TRU.