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Construction

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(Querist)
27 September 2013 I have built a building. it consists 18 flats. when my building was under construction, I have booked only 2 flats. now my building is ready. I have taken completion certificate from authorities. should I pay service tax? or not ? I have service tax number. I have paid for 2 flats already. please inform me.
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CA Suresh Jain

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CA Suresh Jain (Expert)
28 September 2013 If you have not received any amount against 16 flats and the full consideration is going to be received now, you are not liable to pay service tax

disclaimer- all answers are given as per the facts narrated by you. Answer may differ after study of full facts/statements/agreements etc. involved in the case
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