A partnership firm has given on Hire Dumpers, Tippers, JCB & Loaders to a body corporate under a service order. As per the order, the hire charges are inclusive of diesel and lubricants. For Extra Hours, extra charges are billed.
1) Whether any abatement is available on above service?
2) Can this service fall under Works Contract?
3) Can the payment of service tax be made on receipt basis?