Would contracts for repair & maintainence of motor vehicles & electrical equipments, when only labour charges(for repair)/service charges are paid, be treated as works contract? (Spare parts are not provided by the service provider)
cs murty (SAO) (28 Points)
01 October 2012Would contracts for repair & maintainence of motor vehicles & electrical equipments, when only labour charges(for repair)/service charges are paid, be treated as works contract? (Spare parts are not provided by the service provider)
Pradeep Nainawati
(ACA)
(496 Points)
Replied 02 October 2012
A work contract is different from labour contract. If the contract of repair and maintenance does result in property in goods transferred in the course of execution of such contract then it is a labour contract. For further reference kindly refer to definition of Work Contract given under Section 65B of Service Tax act.
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
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