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2009 (3) TMI 23 - AT - Service TaxReal Estate Agent - Amount received as commission for introducing the prospective buyer of plot and arranging the sale thereof - SCN issued proposing demand under the category of “Real Estate Agent” – held that activities of arranging sale thereof would cover the definition of “Real Estate Agent” - So, demand of tax and interest are justified - submission of the appellant that the amount of penalty is excessive, is accepted – so penalty is reduced
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