Whether Service tax is applicalbe or not for residential complex?(New Circular)

The contractors response in my view is incorrect. There ios no liability for such complex construction under law as confirmed/ clarified by the circular. The point that the same did not include works contract is not valid as the WC entry has construction of complex with in the defintion itself. However we understand that dept. in some places has taken this view. 

 Dear Mr. Rajesh Kumar,

A single agreement is made between the builder (who owns the land and constructs on his own) and the buyer for sale of undivided share of land and construction thereafter. The builder conveys the undivided share of land. 

As per your reply, service tax is not applicable. Under such circumstance, is sales tax applicable (VAT)? The property is in Tamilnadu.

regards,

Shiva

Applicability of service tax on residential complex if more than 12 units.

Is there is any amount limit as regard to this ?

Please reply