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2014 (10) TMI 683 - AT - Service TaxWaiver of pre deposit - Real Estate Agent service - Held that:- Assessee had entered into agreement with four persons for purchase of the land. However subsequently he did not purchase the land but with the four persons with whom he had entered into agreement, the land was sold to M/s. Melmont Construction (P) Ltd. In the sale deed Assessee was also shown as one of the vendors. From the grounds discussed above, it becomes quite clear that Assessee was also a seller along with other four. How he became a part of the selling group is a mystery which we can solve and may be find out at the time of final hearing only. At this stage since as per the records and as per the statement given by him without any contrary evidence, he was also a part of the sale deed, it may not be appropriate to consider him as Real Estate Agent - Stay granted.
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