Please tell whether service tax is applicable in the following cases for builders :
1. booking advance given by the customer in oct 2008 for project 1 of the builder but he now want to transfer the amount to other project 2 of the builder.
2. booking advance given by the customer in oct 2008 for flat 'A' in project 1 of the builder but he now want to transfer the amount to flat 'B' in project 1 of the builder.
3. booking advance given by customer 'X' in projects of builder but he now transfered his amount to customer 'Y' for the same builder.
please give me answer with reasons.
CAclubindia
