declaration to be obtain from contractor/subcontractro

both has liablity to pay service tax, 

main contractor can avail input credit of service tax paid by sub contractor

No decleration is need to be taken..

A Sub-contractor is not liable to pay Service tax, if he is able to show that the main contractor had actually paid the tax.

This on the ground that the same service there cannot be tax twice.

According to Circular No 96/7/2007-S.T. Dated 23/08/2007, where the services have been provided by the sub-contractors, such subcontractors are not liable to pay service tax and service tax liability is on the Mian contractor.

No declaration is need to be taken.

Regards

Prasad G.K