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Service Tax - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

Classification of services - construction work - composite works ...


Composite Works Contracts: Tax Charges Apply Only to Service Contracts, Not Indivisible Works Contracts per Section 65(105).

May 30, 2018

Case Laws     Service Tax     AT

Classification of services - construction work - composite works contract - category of works contract services or CICS? - Any charge to tax under the five heads in Section 65(105) would only be of service contracts simpliciter and not composite indivisible works contracts. - AT

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