Service tax applicability

Sir,

 

We are company, receing service of Construction contractor, who is providing labour to construct factory under his supervision.

My question is "Under which category this service will fall"

Replies (2)

 

if service provider is individual/huf/proprietorship firm/partnership firm

then SP will pay 25% of service tax

and SR will pay 75% of service tax

if SP are others then 100% by SP

but under which category, this service will fall

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