Vat and service tax for resedential properties

Hi,

I had booked flat in July 2010 and had entered in to two agreements, sale agreement and construction agreement and possession date was promised as Oct 2011 and not yet ready. However few purchasers did registration and paid vat and service tax @4% and 3.33% of total transaction value. my question is when we have two seperate agreements for sale and construction, do we have to still pay the VAT and service tax on total value ( SALE+CONSTRUCTION) or just only construction agreement value?

Really appreciate your help in this regard.

Thanks & Regards,

Venkat K