Sir, my friend is into construction of builiding activities. He has entered into development agreement with registered non-profit society for constructing independent houses for State Government employees. So far he made lay out, laid roads, constructed road, water tanks, underground pipes etc. Is he liable to pay service tax, so far the amount spent on project has crossed one crore rupees. Pls let me know the legal procedures and consequeces. Thanks and Regards. Sunder
