I cannot get tub faucet off. Removed the screw and sprayed WD40, but still unable to remove?

This is the handle or the faucet itself?

The faucet

What are you spraying WD40 on? What screw did you removed? From the handle? If you tell me the material that your pipes are I will give you instructions on how to remove the tub valve. Back to you, Tom

The faucet is actually the stuff behind the wall. There are handles to turn it on and off. Then you have the places where the water comes out. They are the shower head and the tub spout.

Something tell me that you are talking about the tub spout.