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2024 (3) TMI 692 - CESTAT CHANDIGARHLevy of service tax - collecting transfer/administrative charges for providing services in relation to change/substitution of the names in cases where the property were transferred by original customers - suppression of facts or not - extended period of limitation - HELD THAT:- M/s Vatika Ltd. have charged administrative/transfer expenses for incorporating the name of the new buyer in their records in case of any sale by the original buyer to others; it is not brought on record as to whether M/s Vatika Ltd. were involved in any sale/purchase of the property as a mediator or in any capacity. They have not involved themselves in the negotiations between the purchaser and seller. Tribunal has been consistent in holding that such transfer/administrative charges are not chargeable to service tax. Tribunal held in the case of CST, NEW DELHI VERSUS M/S ANSAL PROPERTIES AND INFRASTRUCTURES LTD. [2017 (9) TMI 1071 - CESTAT NEW DELHI] that in the present case the respondent is a real estate developer selling their constructed flats. They are dealing with the buyers, old or new, on principal to principal basis. Accordingly, we are in agreement with the impugned order that no service tax liability can be confirmed against the respondent under this category. Appeal filed by Revenue is dismissed.
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