Categri of Service Tax

[MAYUR DODIYA]

Dear Expert

we are providing service of Construction service of Commercial and indus. civil structure (works Contract Service) but our contract only for labour works and we are charges Service tax at the rate of 12.36 percent on 100 percent Contract Value so can i pay Service tax in Categri of Works Contract. or any other categri.

thanks

AI Summary

Classification of construction services: determine works contract versus manpower or commercial construction service based on transfer and control.
Classification for service tax depends on transfer of property in goods and control of deployed labour: a contract involves a works contract only if transfer of property in goods occurs; otherwise, if the client exercises control and superintendence over the labour it is manpower service, and if the provider retains control it is Commercial or Industrial Construction Service, taxable on the full contract value.