I had purchased a Flat from a Developer (Builder) in Jan 2003 by Agreement of sale for Rs. 20 Lakhs. All payments were completed by March 2003. The possession of the Flat was given in July 2003. But the Conveyance Deed could not be completed as the original land owner died without a will. All the legal heirs have now agreed to complete the Conveyance now.
Please advice is Service Tax applicable even though all payments were completed in March 2003 & possession taken in July 2003.