service tax on assembling

This query is : Resolved 

17 January 2009 my client provides service of assembling of verious parts of product.He does not add any type of raw material.He only provides labour services. whether service tax is applicable on this service?

17 January 2009 this service is under Business Auxiliary Service if your gross receipt is in excess of rs 10 lakhs then you are liable to service tax

17 January 2009 Sir,
thank you for your valuable answer.
Whether your answer will be same even if the services provided are in relation to erection of mobile towers of any telecom company ?


17 January 2009 It is works contract services u/s 65(105)(zzzza).



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