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2019 (1) TMI 911 - CESTAT NEW DELHIClassification of services - Real estate agent services or not - part consideration paid as earnest money and part was prayed to be paid before the Sub-Registrar at the time of registration of sale deed - transfer of sale deed to ultimate purchaser - Held that:- Though appellant initially got an agreement executed by the owner of the property in his favour holding him to be the purchase of the land. But immediately thereafter he entered into another agreement, on behalf of the owner for re-sale of the plot in favour of someone else that too at much higher prices. This fact is sufficient to hold that appellant has not merely entered into an agreement as a party thereto, but in fact has engaged himself in rendering the services of sale of the property in favour of someone else irrespective that agreement to sell was initially executed in his favour. The aforesaid definition of real estate agent in Section 65 (88) of the Act makes it clear that it is not merely the real estate consultant but any person who facilitates getting any property /real estate sold, purchased, leased out or rented out shall be called as real estate agent and the services rendered by him under said capacity shall be taxable under Section 65 (105) (v) of the Act. Thus, the arguments of the appellant are not sustainable. There seems no justification for any bonafide misapprehension/ misconception on the part of the appellant as far as the definition of real estate agent is concerned - Appeal dismissed - decided against appellant.
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