construction of resi. complex

[Guest]

A devloper construction of residential house. Devloper 100 house contract another party with material. with service tax. another party pay to service. but another party work transfer for sub-contract.  my question is sub-party applicable in service tax liability. 

plz give me answer as soon as posible..

[YAGAY andSUN]

Sub contractor are also liable to pay the Service Tax.

AI Summary

Subcontractor service tax liability remains where services are rendered, irrespective of payment routing in construction contracts. Service tax liability attaches to the person who renders the taxable service; a subcontractor performing construction-related taxable services remains liable to pay service tax on the services it provides even if the main contractor or developer arranged payment to the subcontractor, and payment routing does not absolve the service provider of tax obligations.