Final Demand Note but still no Possession

After going through many Possession Related Posts, I am raising this question since my builder has raised different sets of question :). The problem is, our Builder has offered "Final Demand Note (mentioned as Letter of Possession or last payment in the agreement)" which states that we have to pay the below amount in 30 days else he will charge 18% interest and once they are paid then we will make an effort to complete our flat and provide possession in 3 months of time. S.No. Descriptttion of Price/Charges Amount (INR) 1 Sales Value 2,382,195.00 2 Other Charges (As Per allotment letter) 485,750.00 3 Interest on Delay payment (As on Date) 66,229.76 4 Electricity Connection and Meter Charges 25,000.00 5 Water and Sewer Connection Charges 15,000.00 6 Labour Cess @ 22 sqft 20,460.00 7 Communication System, CCTV, Golf Cart and Boom Barrier Charges 25,000.00 8 Total Sales Value (Including other charges) 3,019,634.76 9 Amount Received 2,582,586.00 10 BALANCE CHARGES (A) 437,048.76 11 Total Service Taxes 85,992.24 12 Service Tax (Received) 65,325.00 13 BALANCE SERVICE TAX (B) 20,667.24 Now, this property is already much delayed and the status of flat is same from 2 years now. I have gone through the Builder Buyer Agreement and it states that Final Demand/Letter of Possession would be offered when the flat is completed in all respects. The current status of flat is: It has pending i.e. bathroom fittings, basement parking, no club house, no electricity approval from govt, no street lights, no garden (PLC already paid) and construction going on (for 22 storey unplanned tower) in parallel to road that has access to flat. The question here is: 1) Can builder ask for final demand/ letter of possession when the flat is not completed in all respects (which was mentioned in the deed)? That also after payment of Final Demand, he will make en effort to complete and no guarantee. Is this valid? 2) Builder is charging IFMS in this Final Demand Note but as per condition of the property, we would not be availing any maintenance services whereas he would be enjoying the interest on our IFMS payment without any services being provided. Is this valid? 3) There are 2 more charges levied on us i.e. Water and Sewer Connection Charges 15,000.00 and Communication System, CCTV, Golf Cart and Boom Barrier Charges 25,000.00. In the allotement letter, he mentioned "Expenditure on provisions of common Satellite TV, security system, Intercomm Facility....) but in the Specifications where Electrical Equipments, Extras are specified only Intercomm Facility was mentioned and not CCTV, Golf Cart and Boom Barrier Charges and Water and Sewer Connection Charges. Also, there is only one Boom Barrier and 3 CCTV cameras installed on common Entry/Exit gate and this amount is charged by every flat owner. Is this valid? One more General Question: The service tax is 14.5% now though there are lot of news on this tax but builder is still charging us. The question is, if this flat should have been completed 4 years back when the service tax was around 12% or less then why should we pay extra 2.5% service tax. The delay in flat was due to various reasons as per builder but why this extra burdened is levied on us? whereas Builder is not ready to pay delay charges and instead levying us charges of delay payment (which was also due to builder’s approval issues which had delayed the loan procedure).