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Service tax on motor car repairy work

This query is : Resolved 
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(Querist)
23 July 2015 Dear sir,

We are a body corporate ( service receiver)

& receive bill of Motor car vehicle repairy work from other than body corporate party.

The said bill inclusive of spares part & labour charges.
In above my query is whether this bill is treated as works contract & attract service tax yes or not.

You are requested guide in above matter.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
23 July 2015 This is not works contract but service tax payable by service provider.
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