before service tax on works contract could be levied. In other words, a
contract in order to be works contract must involve :
"(i) transfer ... element involved in the execution of works contract in a composite contract like
contract for construction of building and sale of a flat therein
decided that there was no implicit
sale of materials in a building contract under a works contract.
However, if the parties enter into two different ... clause, "works
contract" means a contract wherein,-
(i) transfer of property in goods involved in the execution of such
contract is leviable
tower. The exclusion portion deals with service portion of works contract services of building, civil structure or part thereof, etc. That by applying the principle ... excludes, any goods used for construction or execution of works contract of a building or a civil structure or part thereof; laying of foundation
contract
and a transfer of immovable property, such contract does
not denude it of its character as works contract. The term
"works contract ... contract to provide for labour and services alone.
Nothing in Article 366(29A)(b) limits the term "works
contract".
(iv) Building contracts
contract
and a transfer of immovable property, such contract does
not denude it of its character as works contract. The term
"works contract ... contract to provide for labour and services alone.
Nothing in Article 366(29A)(b) limits the term "works
contract".
(iv) Building contracts
service or Works contract service in so far as
they are used for construction or execution of works contract of building
or a civil structure ... they are used for----
(a) construction or execution of works contract of a
building or a civil structure or a part thereof; or
(b) laying
Building Contractor" means a Contractor of suitable
experience with adequate financial resources and good
reputation to be appointed under the Building Contract by
Page ... Building Contract" means a contract to carry out the
Development to be made between (1) MANYATA and (2) the
Building Contractor:
2.6) "Development
turn sub-contracted these
6
ST/50395 & 50396/2019
duplex building contracts on back to back basis to the sub
contractors.
9. Learned counsel ... clause, "works
contract" means a contract wherein,--
(i) transfer of property in goods involved in the execution
of such contract is leviable
term 'works contract' covers all genre of
works contract and it is not limited to one specie of the contract. In Raheja
Development ... works contract" in KST Act was under
consideration. That definition of "works contract" is inclusive and refers to
building contracts and diverse
execution of
works contract and services used for construction or execution of
works contract of a building or a civil structure or a part thereof ... execution of
works contract and construction services used for construction or
execution of works contract of a building or a civil structure or a
part
