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2019 (3) TMI 867 - AT - Service TaxReal Estate Agent’s Service - demand of service tax - period 01 April 2006 to 31 March 2011 - Held that:- In Ansal Properties Infrastructure Ltd. [2017 (11) TMI 546 - CESTAT NEW DELHI], the Tribunal held that the transfer charges received by the appellant for permitting the transfer of land from one person to another cannot be taxed as ‘Real Estate Agent Service’. The Appellate Authority has completely failed to appreciate the contentions advanced by the appellant and committed an error in holding that the payment received by the appellant towards the administrative charges was as ‘Real Estate Agent Service’. In fact, the Appellate Authority relied upon an interim order passed in the appeal filed by M/s MGF Developments Limited, which appeal was ultimately dismissed. The order passed by the Appellate Authority cannot be upheld - appeal allowed.
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