Service tax under rcm on works contract

Guddi (employee) (774 Points)

26 September 2013  

What is the service tax liability of service receiver under RCM in case of works contract  in the following case?

Material and other fitting Charges -- 23,955

Labour charges                                 --11,799

subtotal                                               -- 35,754

Add: WCT @ 5%  (on total)                --  1,788

Add: Service tax(on labour)              --  1,458

Total                                                     -- 39,000