Service tax on land development

Dear freinds,

I have one client who is the owner of the land and he got a offer from the society to purchase the land for their members. As per the agreement society will give the advance and the land owner has to develop the land and sell it to the society. what is the implication of service tax and VAT on the land ower. The land is owned by the owner and whatever development is doing can it be treated as a cost of the land???. The soceity has fixed the rate per square feet and can we say that it is sale of land hence no service tax and Vat is applicable???

Please clarify.

Thanks