Service tax on construction

This query is : Resolved

A D BHANDARI (Querist)
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11 October 2014 I had booked a flat in Residential Building. Its have only 18 Flats. Each flat is 600 Sq. ft. (55 Sq.mts). Total cost of the flat is Rs. 900000 (Nine Lacs only).

I have given Rs. 100000 (One lac only) as a tokan. (Under construction time). I have paid service tax on tokan money.
Now Building is ready. Builder got a completion certificate.

Now I have paid Rs. 800000 (Eight Lacs only) after completion of Building (completion certificate)

Please help me, Now I have to pay any service tax on Rs. 800000 (Eight Lacs only)?

CA Sanjeev Kumar

CA Sanjeev Kumar (Expert)
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11 October 2014 Service tax is levied on the sum of -
1. Basic cost of flat (i.e Per sq feet rate x area)

2. Infrastructure Charges

and the rate of service tax is 3.09%. You need to pay this to builder and that builder has to pay this to Govt..