Service tax of flat purchase

Dear Suresh,

Service Tax is imposed by the Central Government and not by state government and as such change in any rule of state government shall not affect the payment of service tax...please provide more facts...

Sorry, As per change in Central Government policy regarding service tax  on residential complex, I raised this query.

https://www.commonfloor.com/articles/getting-refund-of-service-tax-on-purchase-of-your-apartment-or-house-788.html

Dear Suresh,

THERE IS TIME LIMIT OF 1 YEAR FOR MAKING AN APPLICATION FOR REFUND...

SINCE THE PERIOD OF 1 YEAR HAS LAPSED, SO NOW U CANNOT CLAIM REFUND...