Hello Sir , 

I want to ask one service tax question. please reply.

A builder Purchaesd a land and Did Constrution on land & became a flats and now builder want to sold out flats. so when they sold the flats so service tax will be applicable on (advance /part payment ). If yes so what is the procedure of service tax on advance of part payment and also give me notification no. under central excise act.

Please give me Your Value able reply as soon as possible. 

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if there is a readymade flats that means flat has already been constructed bfr purchasing then in that case no service tax is leviable. But if you purchase the flat at the time of construction then in that case service tax is leviable .. Ref K RAHEJA & L&T CASE...