Works contract and construction service

I have a few queries regarding the subject:

(1) Does works contract necessarily mean construction "purely" or does that have only an element of construction activity or both.?

(2) Why is works contract singled out and defined separately u/s 66E(h) of Fin.Act '94.? Does that mean its totally different from "construction".? Bcos construction service is separately defined u/s 66E(b) as a "declared" service.?

 

Thanks and Regards

Replies (1)

works contract is different from construction. Construction is civil construction. Works contract includes finishing services like painting, carpentery, interiors and repair services also

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