Service tax on overhauling

Under service tax ,any activity involving supply of service and goods is works contract if the same is liable to vat. In this case 70% of gross amount is value of service upon which 12.36% is tax. Payment is under reverse mechanism in the ration of 50:50.

I dont think its a works contract , in works contract transfer of goods is must

Consumable used for providing service is not transfer of goods hence will not be termed as works contract

So then what will be the tax liability in the case of overhauling? wheather it will be 50-50 between provider and recepient or 100% towards service provider. Overhauling is one time maintainance job where labour and few spare parts involved.

As you said that the vendor charged you 25% of service tax which seems to be the case of manpower supply service So i Must tell that manpower supply service is only applicable when the manpower supplied is under the pay roll of service provider and operational supervision is done by you

so u must ensure your term between you and your service provider