3. Such a contract is intended to be implemented: The service tax applies only to the service part of a service. There are many services that involve the sale of goods as an integral part of it, as these goods are used in the provision of the services. In order to eliminate confusion in the separation of the service part and the share of goods, a concept of declared services is introduced into the services tax. Under Reported services, a list of the different services is provided, and an explanation for separating the service share from the total service is provided in the 2006 Service Tax (Value Determination) Rules. The employment and services contract is also part of these declared services and the services tax on the employment contract is determined accordingly. (2) Such a transfer of ownership of goods is subject to tax as the sale of goods (e.B. VAT, VAT or WCT, etc.). 1. There is a transfer of ownership of the goods involved in the performance of such a contract and Article 65B(54) defines the concept of contract of employment. Works and Services Contract means: “Works Contract” means a contract in which the transfer of ownership of goods involved in the performance of such a contract is taxable as a sale of goods and this contract is taxable for the purposes of the performance of construction, construction, commissioning, installation, the completion, equipment, repair, maintenance, renovation, alteration of movable or immovable property or for the purpose of carrying on any other similar activity or part thereof. is determined on the basis of these assets.

In accordance with Article 66E (h) of the Finance Act, the 1994 service part in the execution of the construction contract is a declared service. It should be noted that the terms used here are `taxable as a sale of goods`, it is therefore not necessary that VAT has actually been paid on the transfer of immovable property which is the subject of such a contract. It is sufficient that the transfer of ownership can be taxed as a sale of goods to determine whether or not such a contract is a contract of employment. . . .