Service tax & vat applicability on construction

Daxa manek (CA) (108 Points)

13 September 2012  

Dear all,

My Query is regarding APPLICABILITY OF SERVICE TAX.

example:- Mr. A paid token money of Rs. 51000/- in January 2011.

He got Architect's certificate of 100% completion in February 2011

Flat registered in March 2011.

Mr. A paid Rs.63000/- to builder in Aug 2011 before getting possession of flat.

is Mr. A was liable to pay this service Tax?

can he claim this Service tax back from the builder.

kindly reply with applicable circulars/notification/applicability to fight with builder for refund of the same.

Thanks & regards,

Daxa Manek