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2010 (4) TMI 669 - AT - Service TaxWaiver of pre-deposit – Real Estate Agent service – appellant purchasing flats under construction and periodically pay the consideration, sold the flats to other parties identified on their own - consideration is not received towards any service rendered by the appellants as real estate agent – Held that: – contentions not satisfied as to no levy of Service tax the nature of the service provided in view of the service provided by the appellants in relation to real estate – waiver partly allowed
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