I accede you to provide us guidance on below point in relation to service tax.
Fact of Case:-
An Builder has found the prospective buyers for flats during the construction period, and, has received certain amount as an Installment payment of Rs 5 Lacs. Total Consideration of flat is 25 Lacs. Due to some unfavorable circumstances .The builder would not be able to obtain the completion certificate from the appropriate authority.
Query:-
What will be the value of Taxable Service for the purpose of service tax? Suppose in case the builder will receive the completion certificate then what will be the value of Taxable Service?
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