If any one purchase flat from a builder on january 2002, and made full payment as per the agrement, whether service tax is applicabe and payable. If so the same shall be payable by the flat owner to the builder subsequently in 2009, or builder shall pay on his own. However sale deed agreement does not refer any liability of service tax from the purchaser. But builder is claiming ST against it saying ST is to be paid even for purchase of land/flat etc.And if payable, then how much to be levied.