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2017 (11) TMI 546 - AT - Service TaxReal estate agent service - consideration received under the heading “Administrative Charges” for allowing transfer of flat buyers right to another person - Held that: - identical issue decided in the case of CST, New Delhi Versus M/s Ansal Properties And Infrastructures Ltd. [2017 (9) TMI 1071 - CESTAT NEW DELHI], where it was held that the respondent is a real estate developer selling their constructed flats. They are dealing with the buyers, old or new, on principal to principal basis. Accordingly, we are in agreement with the impugned order that no service tax liability can be confirmed against the respondent under this category - demand set aside - appeal allowed - decided in favor of appellant.
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