Govt notification on no service tax for ready to move flat

 In terms of Section 66B of the Finance Act, 1994, as amended from time to time, service tax will be leviable on all services provided in the taxable territory by a person to another for a consideration other than the services specified in the Service Tax Negative List.

.......

 Section 66E – Declared services

[The following shall constitute declared services, namely:—

(a) renting of immovable property;

(b) construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration is received after issuance of completion-certificate by the competent authority.

hi

i am land owner. i have provide land for development as per consider receivable ready to move flat. that time how to calculate service tax and vat?