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2018 (2) TMI 1048 - AT - Service TaxLiability of tax - real estate agent service - Revenue entertained a view that this consideration is received by the appellant acting as a real estate agent - Held that: - The Tribunal while examining similar set of facts held that the promoter and manager of such property cannot be taxed as real estate agent for the consideration received to substitute the name of the owner / allottee in their records - reliance placed in the case of RIICO Ltd., M/s. Rajasthan State Industrial Development & Investment Corpn. Ltd. Vs. CCE, Jaipur-II [2017 (5) TMI 673 - CESTAT NEW DELHI] - appeal allowed - decided in favor of appellant.
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