Towing charges liable for service tax?

CA.Kanhaiyalal Gupta (Taxation Incharge) (290 Points)

08 September 2012  

Dear All,

My client is paying towing charges to one of the company.And that company is raising bill with service tax with 12.36%

My question is 

1)Whether towing charges & transportation charges both are same?

2)If towing charges is liable for service tax then under which service category they have registered?

Thanks 

Regards

Kanhaiyalal Gupta