service tax on loading & unloading charges

dear sir,

we are doing job work of the party and billing such as:

job work                                         5000/-

freight                                               200/-

Loading & unloading charges     100/-

     total                                          5300/-

services tax 10.3%                       546/-

  total billing                                5846/-

ask that service tax on loading & unloading charges is correct or not.

plz give the reason in both condition (correct or fals)