As per definition of works contract in 65B (54) repairs and maintenance of plant and machinery is not included.
Is it mean that we need not provide ST liability on reverse charge mechanism for repairs and maint of plant and machinery?
Definition is as below for your reference
(zzzza) to any person, by any other person in relation to the execution of a works contract, excluding works contract in respect of
roads, airports, railways, transport terminals, bridges, tunnels and dams.
Explanation.—For the purposes of this sub-clause, “works contract” means a contract wherein,—
(i) transfer of property in goods involved in the execution of such contract is leviable to tax as sale of goods, and
(ii) such contract is for the purposes of carrying out,—
(a) erection, commissioning or installation of plant, machinery, equipment or structures, whether pre-fabricated or otherwise, installation
of electrical and electronic devices, plumbing, drain laying or other installations for transport of fluids, heating, ventilation or airconditioning
including related pipe work, duct work and sheet metal work, thermal insulation, sound insulation, fire proofing or water
proofing, lift and escalator, fire escape staircases or elevators; or
(b) construction of a new building or a civil structure or a part thereof, or of a pipeline or conduit, primarily for the purposes of commerce
or industry; or
(c) construction of a new residential complex or a part thereof; or
(d) completion and finishing services, repair, alteration, renovation or restoration of, or similar services, in relation to (b) and (c); or
(e) turnkey projects including engineering, procurement and construction or commissioning (EPC) projects
also section 65B(54) is given below
works contract" means a contract wherein transfer of property in goods involved in the execution of such contract is leviable to tax as sale of goods and
such contract is for the purpose of carrying out construction, erection, commissioning, installation, completion, fitting out, improvement, repair, renovation,
alteration of any building or structure on land or for carrying out any other similar activity or a part thereof in relation to any building or structure on land;
(55) words and expressions used but not defined in this Chapter and defined in the Central Excise Act, 1944 or the rules made thereunder, shall apply, so far
as may be, in relation to service tax as they apply in relation to a duty of excise
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