Works contract tax

my opinion 12.36% service tax shold be levied.

I dont know vat act but as per finance act,94 works contract means maerial must be consumed or supplied in execution of works contract.

Here there is no material supplied then there is no question of vat.

Also srevice provider is liable to pay tax to govt.

Please take advise of expert.

complete  overview of service tax on works contract

https://www.indiantaxupdates.com/2012/11/05/service-tax-on-works-contract-wef-1st/

In The Work Contract Services Material and Labour Both are used but in your case material are being not used so not need to pay wct.