service tax liability

dear freind,

if a person doing construction labour is not covered under service tax(i.e. having receipts below 4.00 lac) and he raises bill  to xyz pvt. ltd.

whether pvt. ltd. is liable to pay service tax on that amt.

if that person actually has receipts above 4.00lac but intentionally tell us wrongly to evade service tax then whether xyz.pvt. ltd. liable for service tax.

its urgent