Service tax on pure labour charges

satyaprakash (Working as an assisstant in a Tax Consulting Firm)   (134 Points)

14 June 2013  

Hi,

Mud is being dugged out from earth during a construciton process. Party 'A's duty is to just load whatever mud, dugged out from the process, in a truck and dispose it off to a specified location. Is this process attracts service tax liability? If so under which service it needs to be categorised? Is there any abatements for this? Kindly help.

 

Regards,

Satya