Contractor of annual maintenance

AAKASH NARESH SHAH (b com) (71 Points)

18 October 2018  
He is contractor for " Annual Maintenance of Water Supply system and Gardens He has admitted tax at 5.5 ( except 5 tax on MS Steel and Ductile Iron Pipes).However the Assessing Officer have levied tax at 14.5 instead of 5.5.What rate of tax for above ?