Service tax applicable ?

The given case is provided under declared service. If your client receives the payment on completion stage basis then it amount to service and servietax will levied and if your client first develop the property and after that enter in to sale. Then it amount to sale of immovable property and no service tax will applicable as it is not a service.

amount not charged on completion stage... it is NA residential plot and client sell said plot simultaneously he developed basic common infrastructure.