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For service tax category

This query is : Resolved 
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(Querist)
18 February 2013 A service provider provides of tile fitling services in complexes. He do not provide raw material. he provides only labour work.
In which category he should get registration ??
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kodiya mohammed asif

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kodiya mohammed asif (Expert)
18 February 2013 Under Works Contract Services
Accounting Code is 00440410

For more details
Please follow the link
https://www.servicetax.gov.in/st-profiles-home.htm
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CA NIKHIL OZA

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CA NIKHIL OZA (Expert)
19 February 2013 Sorry to say SIR,but it cant b classified under works contract as there is no transfer of property in goods..As such it should be classified under manpower supply work if such work are done on d direction on service receiver els construction service..
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