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Service tax on sale of residential flats.

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(Querist)
14 September 2012 my client is builder. please kindly specify the % of service tax to be collected from flat purchaser
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Sumit Grover

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Sumit Grover (Expert)
14 September 2012 3.09% (i.e. 25% of 12.36%)
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CA CS Amit S. Kedia

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CA CS Amit S. Kedia (Expert)
14 September 2012 Service tax is to be collected only if any amount is collected before the completion certificate from the that buyer.
If the amount is collected from the buyers after the CC has received then ST is not applicable




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