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2018 (2) TMI 1046 - AT - Service TaxReal Estate Agent service - service tax was on the charges collected for change of name of the owner of the property in the residential complex originally built and promoted by the appellant - Held that: - the ld. AR categorically submitted that nowhere in the appeal papers, it is clearly brought out that the appellant is owners of the residential complex, which was sold to various buyers and they continue to maintain records of the owners of the property. No such finding has been recorded anywhere - matter remanded to the Original Authority for a fresh re-look mainly to the effect that as to whether there is a change in the facts of the case as pleaded by the ld. Consultant for the appellant - appeal allowed by way of remand.
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