Meaning of “Work”

Case Name : Nitin M. Panchamiya Vs. Addl. CIT

Citation : [2012] 19 TAXMANN.COM 200/50 SOT 468/148 TTJ 96 (MUM.)

Court : Mumbai High Court

Section : 194 TO 206C

Meaning : The expression ‘work’ has not been defined for the purpose of section 194c. The normal meaning of the expression ‘work’ should, therefore, apply. By explanation iii(b) to section 194c, the legislature only clarified that the expression ‘work’ shall also include broadcasting and telecasting including production of programmes or such broadcasting or telecasting. Therefore, the word ‘work’ would also include within its fold production of motion films or cinematographic films.

Case Name : CIT  Vs. Career Launcher India Ltd.

Citation : [2012] 20 TAXMANN.COM 637/207 TAXMAN 28/250 CTR 240 (DELHI)

Court : Delhi High Court

Section : 194 TO 206C

Meaning : Work’ did not include manufacturing or supplying a product according to the requirement upon specification of a customer by using raw materials purchased from a person other than such customer; as such a contract is a contract for sale.

Case Name : CIT  Vs. Karnataka Power Transmission Corpn. Ltd.

Citation : [2012] 21 TAXMANN.COM 473/208 TAXMAN 73 (KAR.)

Court : Karnataka High Court

Section : 194 TO 206C

Meaning : The word ‘work’ did not include manufacturing or supplying a product according to the requirement and specification of a customer by using raw materials purchased from a person other than such customer as such a contract is a contract for sale

Case Name : ITO Vs. Bharat Sanchar Nigam Ltd.

Citation : [2014] 45 TAXMANN.COM 124/64 SOT 138 (MUM.)

Court : Mumbai High Court

Section : 194 TO 206C

Meaning : The word ‘work’ stands defined under explanation iii to section 194c in an inclusive manner to include provision of certain specified services, viz., Advertising, catering, broadcasting and telecasting, carriage of goods or passengers, etc. The maintenance work would, therefore, clearly fall within the ambit of ‘work’ as defined under section 194c. Again, the same may involve work of some technical nature or the persons carrying it out as being technically qualified. It is, in fact, nobody’s case that the same could be performed by persons who are not technically qualified or skilled. But, as explained by the tribunal in tata aig general insurance co. Ltd. V. Ito [2011] 43 sot 215/[2010] 8 taxmann.Com 158 (mum. – Trib.), It is the nature of the work for which the payment is made and not to whom it is, which is relevant.