A proprietor receives money for construction work based on piece rate. there is no material involved by the contractor and is getting money on purely labour.
Please clarify under which service he has to pay service tax - 1.Works contract or 2.Manpower supply or 3.construction of complex
19 November 2011
It will not come under works contract because works contract service includes transfer of property in goods.
It seems on the basis above fact that in your case there is no recruitment or supply of manpower.
In your case it seems that assessee got the contract of construction of new building or civil structure. If it is so then it will fall under commercial or industrial construction services. for detail see section 65 (105) (zzq).
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