Service tax & vat on resale of flat in maharashtra

NO Vat & Service Tax on Re-Sale

Whether the preceeding sale was registered ?

If the earlier sale was registered, then he has a proof to claim that he is not the first buyer. 

Also, need something to prove the he had bought a ready-to-live-in flat and not underconstruction as he had taken home loan, the survey/ valuation report would mention that. 

If cant prove that he bought a ready flat under secondary sale and then he will be termed as the first buyer and will have to pay the tax.

Thanks a lot Ajeet Singh ji. Yes the seller had registered his sale and on that basis only he is now selling. the current sale deed does have mention of earlier sale deed.

The builder says that he had withheld the payment of service tax and that is what has to be paid now. is it possible ?

in fact current owner is an adjustment of the builder only. but asking for service tax and VAT on the top of agreed price is what is becoming objectionable. i have suggested my client to ask him to give us the challan, we will pay it directly. is it a better way to bring forward the truth of the builder ?

Tax once collected cant withheld.

The responsibility of paying ST + VAT is with the builder, and the builder usually mentions that buyer has to pay it in the contract between the original buyer and the builder.

Service tax cannot be charged on transfer of property, as it is covered under other laws, including stamp duty charges.