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2018 (2) TMI 1042 - AT - Service TaxManagement or Business Consultant service - Revenue entertained a view that the appellants were providing taxable service under the category of “Management or Business Consultant” in terms of Section 65(65) read with Section 65(105)(r) of the Finance Act, 1994 - Held that: - respondent–assessee has not provided any advice or consultancy with reference to organisation of M/s RPS Associates or business of M/s RPS Associates. No such role can be inferred from the agreement - demand set aside. Real Estate Agent service - consideration received to effect the change of name of allottees/ buyer of the property in the project developed by the appellant - Held that: - identical issue decided in the case of CST Vs. Ansal Properties & Infrastructure Ltd. [2017 (9) TMI 1071 - CESTAT NEW DELHI], where it was held that the changes made in the records of the respondent are not causative factors for such sale or purchase, no service tax liability can be confirmed against the respondent under this category. Appeal dismissed - decided against Revenue.
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