Construction of a building work order received from Principal Contractor i.e. SBH, Hyderabad to Main Contractor (ABC Partnership firm) and the same work handed over to Sub-contractor (XYZ Partnership firm). Now my question is - 1. How to file service tax return by Main Contractor & Sub-contractor? Explain briefly with examples. 2. If Principal Contractor deduct the Service tax liability from each running bill, what is the treatment of both the contractors i.e. Main Contractor & Sub-contractor? 3. The sub-contractor purchases the material in the name of Main Contractor then who can avail input service tax on purchase of material i.e. excise portion? Thanks in advance for your prompt response.