Sales tax deducted at source

PRIYANKA (Account and Audit Assistant)   (65 Points)

15 May 2017  
A caterer is providing canteen service to the education sector and for which the contractee are paying a contractual amount per student.The contractor will not provide any material and labour the composit amount of Rs220 is paid per student and in the bill there is no bifurcation.whether the contractor i.e. education sector is respoonsible to deduct STDS on the amount.