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2011 (12) TMI 405 - AT - Service TaxReal estate agent's service - service tax demand alongwith imposition of penalty – Held that:- To levy the service tax, it shall have to be proved that the person acted as a "real estate agent - while acting as the "real estate agent", the person concerned should have provided service of sale, purchase, leasing or renting of real estate - assessee had very clearly stated at the time of investigation itself that he collected administrative charges for effecting the changes in his records - a service even if provided for consideration only to make few change about sale or purchase of real estate in the records without being the causative factor for such sale or purchase is not taxable service – in favour of assessee.
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