Vat & service tax on ready to move in apartment from builder

Dear Sir

We are planning to buy a Ready To Move In Apartment in Bangalore directly from the builder for which Occupancy Certificate has already been issued by the concerned authorities i.e. BBMP and he has provided the following Breakup

1. Basic Cost - 45L

2. Car Park - 3L

3. Generator Charges - 50K

4. Maintenance Deposit and Charges for one year - 70K

5. Electricity and Water Deposits - 2L

6. Legal Charges - 50K

As per him VAT & Service Tax of Rs.2.90Lacs are applicable and have been added to the Total Cost. He has also stated that the registration will be done on the Basic + Car Park Cost and Not as per the Guidance Value issued by the BBMP.

Request you to please guide in the matter.

Warm Regards

Jitendra