Service tax on construction of residential complex

This query is : Resolved 

13 May 2014 my Clint is an partnership firm engage in construction of building work, had built 14 flat (residential ), till the complete construction they had not taken any advances from any customer , now the building is completed and ready for sale, if they take completion certificate before sale then ,is there any service tax applicable or not?

13 May 2014 No service tax shall be leviable if they (your client)have not received any amount before receiving completion certificate.


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