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works contractor ser tax on single house construction

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(Querist)
01 June 2011 please let me know whether single house or construction of houses below twelve in common area by a works contractor is lia ble to service tax.
(who also takes contracts of construction commercial and industrial buildings and registered unders works contract in sales tax and payaming composition tax in sales tax to state govt.)
if laible at whate rate by works contractor , can he opt composition scheme
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ADITYA

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ADITYA (Expert)
01 June 2011 The liability of Service Tax is on Service Provider and not on the receiptant

Your contractor need to check up the issue of applicability of service tax on his transactions
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