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Service tax in repairs of power lines

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Sir, our Company has given contract for repair of power lines in a relatively large area. The Contract involves changing the faulty cables, providing earthing system, cutting or trimming trees etc . Materials like cables joints etc will be provided by the Company whereas the contractor to bring his own tools, electrical equipments etc. Now my query is under which category of Service will it fall. Thank You
Replies (3)

works contract service 

But sir, as there is no tranfer of Goods (we the company is providing all major goods like power cable, joints etc) which I think is important for any works contract and the contractor is only using his tools and fuels, wont it be appropriate to take it as repairs and maintenance service.

Thank You 

then use repairs and mainteance service 


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