Service tax (rc) on works contract where no labour charged??

Dear sir,

Since there is separate bill for supply of material and seperate bill for labour works the same needs to be construed as divisable contract.

Further, like this transaction documentation plays a vital role i.e having two separate work orders and payments also received seperately and not on % of completion of the contracts.

Accordingly, it may not be treated as "Works Contract" hence no liability under Service Tax.