Commercial Tax Department, Government Of Tamilnadu — Service Tax on joint development agreement on redevelopment of houses

Four owners, (among whom my son C.R. Krishnakumar and daughter Dr.R. Rekha are one. Both of them are Citizens of the United States of America and hold the status of Overseas Citizens of India handed over the building owned by them which consisted of FOUR flats in a 2.2 grounds in Besant Nagar, Chennai to a developer by name Ramaniyam Realtors LLP in April 2022 for the purpose of demolition and reconstruction.
The developer promised to give a sum of Rupees One Crore and three Lakhs to each owner as consideration money ( free money) and a flat each free of cost at the end of the completion as per the JDA entered into between the owners and Ramaniyam. There was no mention in the JDA as to who should bear the GST. It was agreed that he would construct 8 flats, hand over 4 flats to the owners as per the JDA and sell the remaining flats at 2.35 crores each as the developer's service charges ( selling rate is just now fixed by the Developer). On obtaining the completion certificate on June 27., 2023, the developer said that on 20th July 2023 he had paid a sum of Rs 11, 76, 674 on account of each one of the 4 owners towards GST without reference to and confirmation from the owners. The Developer insists that he will deduct GST payment of Rs 11, 76, 674 from out of the consideration money of Rs One crore and 3 lakhs from each Owner. The Developer argues that the original owners have also to pay the GST of 11 lakhs+ each calculated at the rate of 7.5% of the cost of the flat. Kindly clarify on whom the liability of GST payment rests?You will appreciate that there are two issues involved here. One is that there is no "sale' that has taken place insofar as the owners are concerned. Insofar as the 'developer's 'SERVICES are concerned, by any stretch of imagination the developer would not have rendered "SERVICES" that could be quantified in terms of money of over RUPEES 1.5 Crores for each one of the EIGHT FLATS. Is it the developer or the owners who should pay the GST amount? The GST is said to have been paid by Ramaniyam (the Developer) without there being any mention about the names of the Four Owners.. If the Owners' names are not there in the GST payment Receipt, what proof will the owners have to satisfy the requirements of income tax, Municipal Corporation and so on.?. Will it suffice if Ramaniyam issues a Receipt in the names of individual owners stating that Ramaniyam has paid GST on behalf of each one of them? Is Ramaniyam empowered to issue such GST payment Receipts to individual owners? Will such a Receipt stand the scrutiny of other Government organizations? When it is our money paid as GST, who can claim REFUND if such a provision exists? .