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2011 (11) TMI 592 - KARNATAKA HIGH COURTWorks contract - benefit of composition scheme u/s 17(6) of the Act - labor charges - Held that: - a works contract is a composite contract which includes payment of labor contract plus payment of material. In respect of that labor charges u/s 17(6) tax is payable on the total consideration in the works contract. If the labor contract is an individual contract where the component is only labour, no tax is payable - matter remanded for decision afresh - appeal allowed by way of remand.
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