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28 February 2012 One of my friend is doing a business of purchase of Epoxy paint and water proofing chemicals. After purchasing, he provides service of going the Client's site and painting the roof of the wall with the paint he purchases along with the chemicals. he is not going to sell any paint or chemicals. instead he provides service only.

he is going to register with ACES. so under what category does he register?

in works contract or in Maintenance or services or under any other category?

28 February 2012 I am of the view that the same is works contract since both material and labor is involved..

28 February 2012 In the said activity 'transfer of material'is involved and hence the activity comes under 'works contract service' with in the meaning of section 65(105)(zzzza) of the Finance Act,1994.




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