Construction industry

Landlord is not laible to pay ST service Excludes"A trasaction merely involve transfer of rifht in goods or immovable property." Immovable Property is defined in general Clause Act

Regarding your query I assume that it is residential complex,not constructed for personal use and it has more than 12 units.After construction unit is devided between landlord and devloper and before completion certificateis granted,units are sold to third party.Here Service Tax  is to be paid and the same is to be paid by the service provider i.e the devloper.

@ Prabhat Kumar:

Thank you for your reply. The Construction is for sale and not for self use. There is still some confusion. The Units are already taken by the landowners & he is selling the Units by making deed of agreement with the purchasers. Now, my question is who will bear the service tax for the units sold by the Landowner. The construction is still going on & its not yet complete.

No confusion.In your case devlopment rights of the land was received by the builder/devloper and so Service Tax is required to be paid by the builder(circular No.152/2/2012 S.T dated10-2-2012).