Service tax & vat liability of 8 residential flat building

Hello Sir,

I have brought the flat  in Badlapur in 8 flat  residential building ,as the post i have seen on inetrnet the service tax & VAT is not applicable for the bldg which is under below 12 flats.

However the builder demanded me for the service tax & vat again & again same rul ihave been told him however he asked me for the circualr. if you have any circular no on this could please share it .

Thanks & Regards

Bharat Suryawanshi