Meaning of Work Contract “Work Contract” means a contract wherein transfer of property in goods involved in the execution of such contract is leviable to tax as sale of goods
ExemptionsFollowing educational services are exempt. Pre school educational and education up to higher secondary school or equivalent Education as a part of curriculum for obtaining a qualification recognized by any
According to financial act ,1994 , section 66E(i) , Service portion in an activity wherein goods, being food or any other article of human consumption or any drink (whether or