Dear All,
Please suggest Whether following can be treated as "WORKS CONTRACT SERVICE"...?? Need Expert Opinion in following practical cases....
1. Pest Control Services taken in the business Premises
2. Painting Services for the business premises (including all Plants).
3. Toner Refiling for Office Printers.
In all the above services, Material Element will always be there but if we consider all services provided with material then all Services (except Manpower Supply & few) will fall under Works Contract.
Also, please suggest "Is there any simple way to decide whether any particular Service falls under Works Contract???"