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2022 (12) TMI 602 - AT - Service TaxDemand of service tax - providing real estate agent services - self service or not - Extended period of limitation - assessee were not registered with service tax department and not paying service tax - it was submitted that, the service provided by the Appellant till the execution of the sale deed would be in the nature of “self service” and would not attract service tax. HELD THAT:- It is common knowledge that the real estate agent transacts the business of sale or purchase of the property, leasing or renting of the property and gets an amount as a commission. Though the definition of real estate consultant talks about evaluation, construction, design, development, construction, implementation, supervision, maintenance, marketing, acquisition or management of real estate, it has to borne out of the record that such services are rendered. As already stated hereinabove that the appellant herein has not rendered any of the services. It is clear that the amount received by the appellant as development charges which are nothing but in the form of profit, which will not get covered under the category of real estate agent services. We agree with the learned advocate that the services being provided by the appellant were not ‘Real Estate Agent' service so as to confirm service tax on the same.
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