Sub contractor

maulik (AS an article) (69 Points)

19 February 2015  
Mr.X is subcontractor. A Ltd. is the main contractor received work from state govt. A Ltd. given sub contract to Mr X. and till date Mr. X received rs. 300 lacs. Whether Mr. X is liable to service tax on A Ltd. Till now no registration in Service Tax is made by Mr. X is he liable to any penalty or interest?