TDS on society maintainence charges paid to a builder

A  Builder  after the Completion of Construction of the said project maintains Buyers A/c until the Society is being incorporated . The purpose of this buyers A/c is to allocate the overall society expenses of maintainence and others, to individual flat owners and no profit motive . So Whether TDS needs to be deducted by the Individual Flat owners on the said maintainence charges ? and whether the transaction is chargeable to service tax ?