Service tax on labour charges

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

05 June 2013 Dear Sir,

My client is doing servicing of turbo (motor fitted in Buses) and charges Labour Charges @ 12.36% on it.
We have categorized it in "Maintenance & Repair Service" and charge service tax on full value.

Please guide us, whether it is right treatment or not ?

Ganeshbabu K

Ganeshbabu K (Expert)
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06 June 2013 Yes,..you can charge full 12.36%

because there is no supervision or control by service receiver on work done by you,

So it is not coming under definition of manpower supply hence reverse charge not applicable..