Service tax Issue

Dear all,

Greetings

I have an service tax issue that needs expert clarification. one of our client is engaged maintaining the golf courses in the townships, for the purpose of maitaining the golf course some mandatory nursery work is to be carried out by the developer. But our client has outsoutsourced the nursery work to the third party and third party is limited to the nursery work only i.e growing the plants, planting them in the golf course etc for which third get the consideration from our client.

ISSUE :

1. First on is, whether the VAT implication is there in the third party for selling the plants ?

2. Whether service tax is applicable on the nursery services provided by the third party ???

please help me, I need this urgently.