Service tax under wct

If the labour & material are seggregated, then the labour services amount shall be chargeable @ 12.36%

If the composite bill is made, then the same shall be taxable @ 12.36% of the following amount of gross amount charged in the invoice:

---Original works--------------------------40%

---Repair/maintenance of goods----70%

---Others------------------------------------60%

Registration is irrelevant now. Only the valuation wouldbe an issue.

In our job there is no materials only labour job

In Your Case Service Receiver Will Pay Service Tax Under Reverse Charge Machanism 

Under reverse machanism only 50 % paid by service receiver. But what will be rate