taxability on flats sales by builders after completion

[Ravikumar muthusamy]

Hi Experts pls highlight on service tax liability on sale of flats after completion by the builder

AI Summary

Service tax on post-completion flat sales: no service liability where sale conveys immovable property without ongoing services.
Service tax is not leviable on sale of flats after the builder obtains the completion certificate and no contractual service continues; such post-completion transfers are treated as sales of immovable property and fall outside state sales tax/VAT, provided there is no separate service element or ongoing contractual obligation.