Who Pays the BOCW Cess: Contractor or Subcontractor in This Construction Setup?

Company "B" undertakes construction work from company "A". Company "A" gives an amount to company "B" for the execution of said work. Company "B" executes such work through subcontractors. In the work execution process, company "A" does not interfere or decide anything, and the work is executed by subcontractors solely under the supervision and direction of company "B".

The most peculiar thing is that after completion, the work (assets) is owned by company "B". So the amount given by company "A" is kind of a contribution.

Question: In the above example, who is the "Employer liable to pay BOCW cess"?

Building and Other Construction Workers (BOCW) welfare cess is not collected on the basis of the daily wage of a BOC worker. The BOCW (Regulation of Employment and Conditions of Services) Act, 1996 provides for social security and welfare of BOCW. For the above said purposes, a cess is levied and collected at the rate of 1% of the cost of construction by the State Governments/UT Administrations under the Building and Other Construction Workers' welfare cess Act, 1996.