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2018 (2) TMI 1413 - AT - Service TaxReal estate agent service - consideration received by them to change the name of the allottee/owner of a unit in the building and managed by them - Held that: - an identical issue has come up before the Tribunal in the case of M/s MGF Developments Ltd. Vs CCE, Delhi [2018 (2) TMI 1048 - CESTAT NEW DELHI], where it was 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 - appeal dismissed - decided against Revenue.
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