Can Builder Can Take 20% Flat Booking Amount Before Partnership Registation.

1>My builder have took booking amount of my flat in Feb 2015 and took 20% booking amount in May 2015. Later I have learnt that registration of their partnership was done only in Aug 2015 and approval of the project from Durgapur Municipal Corporation was done in Feb 2016 only. Can it legally ok or they have do it illegally. 2> My under construction flat is under 60 sq mt in Durgapur (West Bengal) and I have paid about 85% of the flat value (Rs 20 lakhs). My flat agreement was done in June 2016. My builder is told me that they are not providing service tax exemption of under construction flat under 60 sq mt in non metro city to me in the project. Why I am not getting the benefit. If possible what to be done to get the benefit from my and builders end.