Serv tax on manpower supply for road

Your query is not very specific. It is not clear whether the contract is simply for supply of manpower or for doing maintenance or construction of roads. If the contract is for supply of manpower and the bill is raised against the number of labour supplied then that service will be classified under mapower recruitment or supply service and will be liable to service tax but if the contract is for maintenace of roads or construction of roads then the same wil be classifiable under their respective categories where the same is exempted either in the defintion itself or by way of a notification.

thanx for reply raksh*t