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Question about manpower suplly

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(Querist)
18 September 2014 Dear sir,
My question is the "A" Construction Company who provide material to Plumbing contractor and Plumbing contractor do this work with his lobourer then which type of this service criteria. Is this service is under Reverse charge.
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CA vandana goyal

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CA vandana goyal (Expert)
18 September 2014 works contract" means a contract wherein transfer of property in goods involved in the execution of such contract is leviable to tax as sale of goods and such contract is for the purpose of carrying out construction, erection, commissioning, installation, completion, fitting out, repair, maintenance. renovation, alteration of any movable or immovable property or for carrying out any other similar activity or a part thereof in relation to such property


as per this defination it is liable to sevice tax
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