In the context of the language used in the notification, supply of services without involving any supply of goods would be treated as supply of ‘pure services’.
For example, supply of man power for cleanliness of roads, public places, architect services, consulting engineer services, advisory services, and
like services provided by business entities not involving any
supply of goods would be treated as supply of pure services.
On the other hand, let us take the example of a governmental
authority awarding the work of maintenance of street lights
in a Municipal area to an agency which involves apart from
maintenance, replacement of defunct lights and other spares.
In this case, the scope of the service involves maintenance
work and supply of goods, which falls under the works contract
services. The exemption is provided to services involves only
supply of services and not for works contract services.