TATA Motors Ltd. charge vat tax on spare parts when repairing a passenger car in state of W.B. @ 4% and also service tax on Labour Charges but sales tax officer demand tax @ 12.5% or 13.5% because it is a work contract. i wanted to know the rate of tax charge by tata motors is right or wrong ? if yes please send the referance. Lexus Motors Ltd also charge fllowed by the tata motors system.