Please inform whether the service tax on construction of residential complex is payable even before 1.7.10 . The recent notification mentioned that the advances received prior to 1.7.10 for construction of residential apartment is not attracting service tax. Also another information is that any amount received till the date of obtaining the CC ie completion certificate is attracting service tax. When I have contacted the service tax dept, they informed that the service tax is applicable even for the advances received prior to 1.7.10. Please advice the applicability of the service tax provision for the advance received prior to 1.7.10. This is due to the reason that the customers are asking the refund for the service tax paid on the advances.