I have a below scenario:
Flat booked with builder in Dec -13 with 30% payment. Paid 3.09% service tax on the amount paid. The project completion certificate (CC) not received at the time of booking.
But the CC received in Jan-2014. Paid to the builder 70% of balance amount after the CC was received . Registered the flat after the CC was received. Do we need to pay service tax on 70% amount paid?
Please advise.