Service tax for a builder

As per notification no. 09/2013, if you are receiving any consideration/booking amount before obtaining Occupancy Certificate then Service tax is payable @ 4.2% (i.e. 30% of 14%) w.e.f. 01/06/2015. If the residential unit fulfills both conditions i.e.

1) Carpet Area Less than 2000 sqft and

2) Consideration less than 1 Cr then

Service tax is payable @ 3.5% (i.e. 25% of 14%) w.e.f. 01/06/2015