Sir, I wish to purchase a Flat for my “Personal Use” (which is under construction at the moment) from a Builder in a Residential Complex. I will be paying the consideration in installments and then will take the Possession of the Flat after the Builder has received the Completion Certificate from the appropriate authority. As per State Government’s Act, I will have to pay the Full Stamp Duty and Registration Charges on the Full Value of the Flat, being Transfer of Immovable Property. . I am purchasing the Flat for my “Personal Use” and in the Circular No. 151/2/2012-ST, dated 10.02.2012, nothing has been mentioned regarding purchasing a Flat for Personal Use, but U/s 65 (91a) of the Service Tax Act, Service Tax is Not Applicable for purchasing a Flat for Personal Use. Further, the Circular No. 108/02/2009-ST, which states that Service Tax is not applicable when purchasing a Flat for “Personal Use” has not been rescinded as yet. Will the Service Tax be applicable on me?
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