Work contract service

This query is : Resolved

ATUL GAUR (Querist)
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16 January 2013 Dear Sir, Shall be greatful, if you please clarify the applicability of Work Contract Service on award of electrical repair work for Rs.14,000 ( only for labour charges) wherein material has been provided by the service receiver who is registered with ST deptt and service provider is an individual (proprietorship firm).
Further, list of jobs has also been provided alongwith the material - party has executed the job independently.

Regards

Guest

Guest (Expert)

16 January 2013 The above case is not of works contract because the essential condition of works contract is that in execution of service the property in goods shall also be passed to the service receiver. This is a case of labour charges only so it is not a work contract.