Excise duty & vat or service tax on recovery from contractor

Dear Sir, "A" company has entered into agreement with "B" Company for construction contract in which "A" company will provide materials to "B" company on Free of cost for construction. In contract the clause also specified if "B" company has done excess consumption or excess wastage beyond contractual quantity A company shall recovered the excess consumption/wastage from B company. What is the tax implication. Whether A company shall charge Excise duty and VAT to B company or charge service Tax.