Service tax on construction of flats

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atul kumar goel (Querist)
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20 July 2015 Sir,
A partnership firm is going to construct 20 flats on a site. For the construction of first 5 flats, they decided to take advance from the customers. Remaining 15 flats will be sold after completion certificate from competent authority. Now, query is whether the firm has to pay service tax only on the sale of first 5 flats or has to pay service tax on the remaining 15 flats also.

Thanks

ADITYA

ADITYA (Expert)
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21 July 2015 if you sale flat / s after getting completion certificate, you need not to pay service tax on the same.

atul kumar goel

atul kumar goel (Querist)
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21 July 2015 Thanks,But
Whether completion certificate will be seen as completion of whole complex or completion certificate per flat or per floor will suffice the non applicability of service tax.