made
from payments made under such a contract. In the case of a
composite contract involving transport as well as loading
and unloading, the entire ... 194C would apply to all types of contract including
transport contracts, labour contracts, service contracts
etc. In the light of this judgment, the CBDT decided
work including transport contracts, service contracts, advertisement contracts, broadcasting contracts, telecasting contracts, labour contracts, materials contracts and works contracts....
8. It may be noted that ... including transport contracts, services contracts, advertisement contracts, broadcasting contracts, telecasting contracts, Labour contracts, materials contracts and works contracts. The term "transport contracts
work, such as transport contracts, service contracts, labour contracts, material contracts as well as works contracts, etc."
10. This was followed by Circular ... work including transport contracts, service contracts, advertisement contracts, broadcasting contracts, telecasting contracts, labour contracts, materials contracts and works contracts. . . .
(iii) The provisions of Section 194C
would apply to all types of contracts including transport contracts, labour contracts, service contracts, etc., and consequently, the Board has decided to withdraw Circulars ... covered by s. 194C .
(ii) The term transport contracts would, in addition to contracts for transportation and loading/unloading of goods, also cover contracts
carrying out any work termed as transport contracts, service contracts, advertisement contracts, broadcasting contracts and telecasting contracts and those who are carrying on profession ... work including transport contracts, service contracts, advertisement contracts, broadcasting contracts, telecasting contracts, labour contracts, materials contracts and works contracts.. .
(v) Service contracts would be covered
194C would apply to all types of contracts including transport contracts, labour contracts, service contracts, etc. In the light of these judgments, the Board have ... work including transport contracts, service contracts, advertisement contracts, broadcasting contracts, telecasting contracts, labour contracts, material contracts and works contracts ......"
5. The question for consideration
Section 26 in The Multimodal Transportation of Goods Act, 1993
26. Arbitration.—
(1) The parties to a multimodal transport contract may provide therein that
Shree
Mahalaxmi Transport Co. [(2011) 339 ITR 484 (Guj)] the
assessee was engaged in transporting of building materials. It gave
a sub contract ... only in relation
to "works contracts" and "labour contracts" and
would not cover a contract for the sale of goods.
Another
works contracts " or not. The court
did not specifically consider the question whether any other type of contract
likes carriage contract, advertisement contract ... provided that the term "transport contracts" would, in
addition to contracts for transportation and loading/unloading of goods,
also cover contracts for plying
contract.
23. The preamble of the contract, i.e., the Work Order, reads that
the contractor is engaged for “transportation of foodgrains from
depots, mandis ... Transport Contract which was executed seven years after the
present contract, i.e., in 2018. The relevant clauses of the contract
are as under
