Service Tax applicability

Your question is not very clear. The services you are talking may fall in various categories like Construction services, or work contract services. In different categories, tax treatement is different. In case of work contract, transfer of goods is also involeved; although the point is extremenly disputed. In case of plain service- the service will fall in construction services which is taxable only when it is for commercial or business purposes. Rate of Tax is 12.36%. The tax is to be calculated after the exclusion of the value of the material, provided documentary proff exist for the value of material. Otherwise, unconditional exemption is there over and above 33% value of the contract, if no cenvat credit is taken.

pl. telll me thedefination of manpower recruitment under service tax act

[(68) “manpower recruitment or supply agency” means any [person] engaged in providing any service, directly or indirectly, in any manner for recruitment or supply of manpower, temporarily or otherwise, to a client;]