Construction service taxation: advance or non cash consideration before completion certificate attracts service tax on builders' services. Service tax applies to construction services when any consideration is received before issuance of a completion certificate by a competent authority; the declared service covers construction and related additions, alterations, replacements and remodelling but excludes routine repairs. Non cash consideration (including flats given for land/development rights) received pre completion is taxable, valued appropriately, and special arrangements such as society reconstruction, BOT/BOOT models and contractor concessionaire relationships require analysis to determine tax incidence.