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Service Tax on apartments

(Querist) 18 May 2011 This query is : Resolved 
The construction of the apartments was completed by 2009. However, as the builder has not received the completition certificate from the competent authority, service tax at 3.34% is being charged by him as service tax on the full cost of the apartments at the time of registration, though 90% of the cost he has already taken before 2009. Is full service tax applicable on such apartments.
MUKESH SHARMA (Expert) 22 May 2011
NO SERVICE TAX APPLICABLE, IF THE COMPLETION CERTIFICATE IS NOT RECD BY THE BUILDERS ,


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