S.tax liab. of comp.on building const. by a local contractor

CMA Prakash Chandra (Manager (Cost & Accounts))   (25 Points)

07 August 2015  

A company construct his own factory and receive service of a local contactor who is an individual.

Local contractor was worked himself with other labour hired by him.

Contracor was charged from company on sq. ft. basis.

No any raw material was supplied by Labour contractor, he was only work with other labour in construction of factory building.

 Is company liable to pay service tax?

Is local contractor liable to pay service tax?

If anyone liable to pay, please specify the head of service under which service tax to be paid.

Is this a service of Works ccontract where no raw material was provided by labour contractor?