1. a) Is it applicable only when the seller is a non-builder, or even when the seller is a builder?
b) Also, what is the notification number please?
2. ...., on property sale by builder, is there any service tax on the builder? If so, brief summary please.
3.... in Goa, is there any VAT applicable on the builder when flat is being sold by them?
1. a) It applies even if the seller happens to be a builder.
b) There is no Notification. The requirement of TDS under S.194IA is introduced by the Finance Act 2013.
2. On a sale, there cannot be any Service Tax.
3. I'm not sure.