TMI Blog2007 (5) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... (PB), - Dated:- 8-5-2007 - [Order per : T.V. Sairam, Member (T)]. - The appellant in this case have challenged the order of Commissioner (Appeals) dated 26-7-2005 under which it has been held that the services rendered by the appellant were of real estate agent, as upheld in the Order-in-Original dated 21-3-2005 by the A Commissioner. The learned Assistant Commissioner in his order had observe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . As per the above definition, it is not mandatory that a person should be a real estate consultant for being a real estate as has been contested by the party. The person, however, should have performed any of functions of advice, consultancy, technical assistance etc. I find that the party has undoubtedly offered his services to M/s. J.V.D. Builders by procuring orders for construction of houses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s as per the impugned show cause notice". 2. In the appeal before us, the appellant has stated that they had helped JVD Builders in procurement of orders and arranging payment for which they were given a certain amount. According to them, for attracting under the category of 'real estate agent' one should be a person, who should be engaged in rendering services in relation to sale, purchase, l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aintenance, marketing, acquisition or management, of real estate". 5. The learned departmental representative reiterates the reasoning of the lower authorities and relies heavily upon an agreement dated 29th October, 2002 entered into between the appellant and M/s. JVD Builders Pvt. Ltd. According to the said agreement, the appellant has agreed to procure orders for M/s. JVD Builders Pvt. Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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