Not. 4/2004 is applicable to sub-contractor

kalpesh (job) (45 Points)

07 February 2009  
Vide notification no. 4/2004 S T dated 31/3/2004, services provided to developer of SEZ or A unit of SEZ is exempted.
Now, if contractor who has received contract for civil construction of a unit of SEZ , sub-contrats whole or part of the contract received for civil construction.
Then, in this case is taxable service provided by sub-contractor is exempt from service tax?
If no, than is contractor can get CENVAT