17 March 2013
There are two cases for this: A customer(A) entered into a contract for sale of plot with B Ltd.(Builder) And for the same, B Ltd. sub-contracts to C Ltd.(Works contractor) for development of the plot.
Now, for B ltd---it will not be chargeable to service tax on the amount charged from customer A. For C Ltd- it shall be chargeable to service tax under Works contract.