Construction or work contract service

This query is : Resolved

Sivaraman A R (Querist)
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12 October 2015 Everywhere I am reading that if there is transfer of property in goods involved in excecution of a contract, it will be called as Works contract.
If there is no material element, it can be treated as construction service.

On reading what is construction service, from the attached file , I am not able to understand which construction service is there with no material element. There is no construction service without material element

Can you please advise me with example the types of construction services which are not work contract service.

MJ Krishnamurthy

MJ Krishnamurthy (Expert)
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12 October 2015 Mr Siva : In every works contract both material and labour are involved.Like a bus body building,building a house,electric,plumbing etc works are carried out with material and labour.Like in a bus body making several goods such as iron rods,sheets,upholstry electrical goods etc,are used to construct a coach of a bus. The labour and machine work required for this work is WCT service,and it is chargeable under ST .....mjk