Service tax on loading & unloding.??

Dear Avinash,

First you have to make ensure that whether contract is for "Supply of Manpower" that you have right to take any other work also from these labour or only for "Loading & Unloading material".

In case contract is for Loading and unloading per se then contractor is liable  to charge and pay service tax, subject to his taxable turnover exceeds Rs. 10 Lac.

In case Contract is for "Supply of Manpower" and you are a corporate and supplier is an individual/ firm/AOP etc. then your company is liable to pay service tax under reverse charge on 75% value.