manpower supply or management consultancy?

Smehta (CA Practice ) (85 Points)

10 May 2007  
A labour law consultant apart from rendering legal consultancy in respect of labour & allied laws to various business organisation,also prepares, maintains  records pertaining to wages,leave ,P.F.,ESI etc of his clients at his own office(manual or computerised).He charges them  as "P.F./ESI consultation charges".No service tax is levied on P.F/ESI consultation vide circular from CBEC.
Query (a)Is it correct view?

Query (b):Now he professional labour consultant gets work to deploy skilled /supervisory staff at clients'
own office /factory premises to maintain all labour records (as stated above)either manually or computerised.He has also to deploy his own PC/printer and other infrastructure at client's place.He has also to s ee that there is compliance of all labour & allied laws by client at project site or factory.The client pays him lumpsum for staff and use of PC etc on  monthly basis.The skilled staff of labour consultant carries out this above assignment professionally as if they would have carried out at labour consultant's own office.Skilled staff does not work under control of client
.Service  tax is levied under which category for i)comliance work ii)records maintenance work both at client's premises?
Does it come under manpower supply or management consultancy?