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    <description>Whether service tax arises on transfer of a ready possession property where the agreement predates issuance of occupancy certification and payment occurred later; key issues are the temporal nexus among agreement date, completion/occupancy certification date, and payment date; classification of the transaction as taxable service versus transfer of immovable property; VAT interaction; and potential interest or penalty exposure for delayed compliance.</description>
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      <description>Whether service tax arises on transfer of a ready possession property where the agreement predates issuance of occupancy certification and payment occurred later; key issues are the temporal nexus among agreement date, completion/occupancy certification date, and payment date; classification of the transaction as taxable service versus transfer of immovable property; VAT interaction; and potential interest or penalty exposure for delayed compliance.</description>
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