Service tax on loading & unloading

Please tell me, in which category the loading and unloading charges And material handling come that is provided by contractor other than transporter ? is it taxable ? if yes, in which category
Replies (3)

Depending upon the control over the labours, it can be either labour charges or man power supply.

The contractor control over the labour. Then labour charges is taxable ? if yes? under which category ?

Yes at full rate 15%. Can be taken under Others.

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