Pest control services liable for service tax under rcm

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Querist : Anonymous

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Querist : Anonymous (Querist)
09 December 2013 Our company is registered in works contract services in service tax and now has hired a proprietorhsip firm for conducting the pest control activity and now we have received the invoice for the same of Rs. 13000.

Now, a question arises whether the same is liable for service tax in works contract service under RCM?

09 December 2013 pest control services are not work contract service in my opinion
.
.
This is not a works contract as the chemicals get consumed during the process. Property in the chemicals does not get transferred to the customer


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