Service tax on land owners share of flats from jda

hi, i am receiving some apartments from builder as per joint development agreement in another 2-3 months. i do not intend to sell any of them. i am aware i am liable for long term capital gain. but builder is saying i need to pay 3.5% service tax within a month of getting possession certificate from him. the value will be based on builtup area i am receiving at guidance value at registrar office. is it true? thought there is service tax only if i sell my share before construction is complete. If I need to pay service tax, can it be done as an individual? Under the impression, service tax is paid by companies which are registered to pay service tax!