My Clien book a residential flat at marin lines , mumbai.
now he want to registered this flat 11/04/2013 . Building completion certificate received from architect as on 01/04/2013. now what is position about payment of service tax . is he liable to pay service tax
In my view he is not liable to pay service tax as he doing payment and registered after completion of building . As per order no. 1/2010 dated 22th june 2010 Architect is also a competent authority to issue completion certificate of building.
plz suggest me your view.