Works contract service

The provisions of Works contract tax is applicable only in cases where there is sale of goods and provision of service and both this sale and service is not seperable from each other. 

Mere usage of some items for providing service cannot be considered as sale of goods.

Thus in your case works contract tax is not applicable.

In order to constitute works contract , there shall involve transfer of property in goods which are subject to VAT along with providing of service . Use of consumbles of meagre, value may not be liable to VAT and hence the same may not constitue WC.