Latest Answer: HELLO!!
If the occupancy certificate is issued to the building and you purchase the property after that, then you need not pay service tax on the flat. but if the Occupancy Certificate is not issued to the building then you have to pay Service Tax on the flat. As far as VAT is concerned it is to be paid by the dealer i.e. Developer/Builder and not by the customer. so builder cannot claim VAT separately from the buyers.
