I have purchased a new flat in vizag. the builder registered the prooerty on me at finished stage of the flat. Now, is service tax payable by me. My stand is that service tax need not be paid by me since the flat is registered at finished level instead of under constrcution level. please also clarify VAT payble on the finished flat. builder issued a hand receipt of advance paid duly mentioning service tax and vat extra at the time payment of advance.