As per Explanation, issue of CC appears to be end of services by the builder. Can it be said that there will be no liability of the builder thereafter?
No. The Explanation nowhere lays down that with the issue of CC the liability to ST will come to an end. It simply narrates that the payment by the buyer is also a kind of rendering of service by the builder to the buyer. It may so happen that, even after issue of CC, the builder may render services covered under 65(25b) or 65(30a) to the buyer. In that case, the question of payment of ST will arise not under the Explanation. However, it will arise under clause (zzzh) or (zzq). 9.1 After completion of construction and allotment of flat, there will be no activities taking place with reference to construction. However, under Model-I the CHS not having received the completion certificate, will it amount to continuing its role as SP? Yes, till the CC is received, the CHS will have to comply with all the procedural requirement of ST. 9.2 In majority of the cases completion certificates are not issued for a long of period time. Meanwhile, the buyer takes possession of the flat. After taking
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