Nature of services - When there is supply of material involved ...
Service Provider's Role: Supplying Materials and Executing Projects is a Composite Contract, Not Just a Service.
March 19, 2019
Case Laws Service Tax AT
Nature of services - When there is supply of material involved by the service provider in execution of the product project / work contracted to him, the activity done on such service provider cannot be mere “service simplicitor” but will be a composite contract comprising of both materials and services.
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