Sir I am labour contractor…I have provided more than 35 numbers of labours in electrical company…..all these labours are my labours and all their statutories, ESI,PF Payroll everything is maintained by me…these workers just go the electrical factory & work as a labour provided from my side…..and these labours are not at all labours of that electrical company… so whether this type of work attracts service tax? If so under which category?