Difference between ‘Contract of work and ‘Contract of service’ under IT Act

In ITO vs. Emami Paper Mills Ltd, ITAT Kolkata decided that there is a difference between a 'contract of work' and a ‘contract of service’. In a 'contract of work', the activity is predominantly physical while in a 'contract of service', the dominant feature of the activity is intellectual. Fees paid with respect to a ‘contract of work’ does not constitute "fees for technical services" and consequently the assessee is not liable to deduct TDS u/s 195

Article referred: http://itatonline.org/archives/ito-vs-emami-paper-mills-ltd-itat-kolkata-s-91vii-article-12-there-is-a-difference-between-a-contract-of-work-and-a-contract-of-service-in-a-contract-of-work-the-act/

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