works contract tax act or tax on works contract

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p k malhotra (Querist)
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06 May 2010 we are providing services of housekeeping(upkeep and maintenance of railway running) for which we use the cleaning materials. Is Works contract Tax Act applicable to housekeeping services. please clarify

Shyam Lal Naik

Shyam Lal Naik (Expert)
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06 May 2010 In my view, there is no transfer pf property in goods, either as goods or in any other form, is involved in the instant case.

There is no sale in terms of Article 366 (29A) (b) of the Constitution.

Let us seek more view.