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2019 (3) TMI 671 - AT - Service TaxReal Estate Agent Service - Transfer charges for transfer the allotment of property in the name of the assignee - principal agent relationship or not - levy of service tax - Held that:- The said issue has been examined by this Tribunal in detail in the case of Ansal Housing & Construction Ltd. Vs. CST, New Delhi [2017 (11) TMI 546 - CESTAT NEW DELHI], where it was held that To levy service tax first of all the provider of service should be a real estate agent and second while acting as such agent the person concerned should have provided service in relation to sale, purchase, leasing or renting of real estate. As these transfer charges have not collected by the assessee as Real Estate Agent, therefore, no service tax is payable by the assessee on the transfer charges - demand of service tax is not sustainable against the assessee - Appeal dismissed - decided against Revenue.
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