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.
CAclubindia
